Refund Claim for Service Tax on Recovered Bad Debts Not Limited by Time When No Levy Exists per Section 11(B.

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....Claim of refund of service tax on bad debts recovered - period of limitation - when there is no levy in accordance with the provisions of service tax law the claim for refund cannot be denied on the ground of limitation in terms of Section 11(B) of Central Excise Act. - AT....