2012 (6) TMI 521

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....'s order granting refund of certain amount to the respondent without time bar. The said amount was paid as service tax prior to 19.11.2006 under the "storage and warehousing services". In a round of litigation, learned Commissioner (Appeals) had held that the Central Warehousing Corporation had not rendered any storage and warehousing service and that the above payment made by them could not be ac....