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    <title>2020 (1) TMI 1721 - KARNATAKA HIGH COURT</title>
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    <description>Refund of service tax could not be denied on limitation because the impugned reasoning was inconsistent with an earlier Division Bench ruling. The remand direction was left intact, but the remand exercise had to be completed within three months for the limited purpose of determining whether the vendor-assessee had remitted the tax amount to the Government. The order therefore preserved the remand while removing limitation as a ground to the refund claim.</description>
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      <link>https://www.taxtmi.com/caselaws?id=461738</link>
      <description>Refund of service tax could not be denied on limitation because the impugned reasoning was inconsistent with an earlier Division Bench ruling. The remand direction was left intact, but the remand exercise had to be completed within three months for the limited purpose of determining whether the vendor-assessee had remitted the tax amount to the Government. The order therefore preserved the remand while removing limitation as a ground to the refund claim.</description>
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