2013 (7) TMI 394

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.... Per: B.S.V. Murthy: During the audit of the appellant's record, it was noticed by the auditors that they have made double payment of Service Tax in October 2008 and December 2008 and thereafter the appellant filed a refund claim on 17.03.2009, which has been rejected as time barred. 2. Heard both sides. 3. There is no dispute that the refund claim was filed beyond the normal time limit o....

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....cision does not take note of the judgment of Hon'ble Supreme Court in the case of Mafatlal Industries Ltd - 1997 (89) ELT 247 (SC), wherein the Hon'ble Apex Court took a view that if the appellant has paid the dues, provisions of Section 11B for refund under the Act would be applicable. Relying upon this decision, the Tribunal in the case of Beharay & Rathi Constructions 2009 (14) STR 246 (Tri-Mum....