Section 93 Notification Can't Limit Service Tax Refunds Allowed by Central Excise Act.

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....Refund of service tax paid on specified services - Notification issued under Section 93 of the Finance Act, 1994, or a condition incorporated in such a notification cannot put a bar on credit allowed or refund of unutilized credit allowed under the Rules made under a different enactment that is, the Central Excise Act, 1944 - AT....