Appellate Authority Oversteps by Rejecting Service Tax Refund; Time Bar Inapplicable for Taxes Paid Under Protest.

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....Rejection of the refund claim - service tax was paid under protest - appellate authority has gone beyond the adjudication order and SCN and taken relevant date as the date of re-submission of the refund claim - where the service tax has been paid under protest, the question of time bar does not arise - AT....