Refund Claim for Electricity Service Tax Not Barred by Time; Retrospective Exemption Applies Under Notification No. 45/2010-ST.

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....Refund - period of limitation - retrospective exemption on all taxable services relating to Transmission and Distribution of Electricity - Refund is not hit by infirmities of time bar and cannot also be rejected on the ground that the Notification No. 45/2010-ST is not applicable to the appellant - AT....