2018 (2) TMI 1181

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....ate For Respondent(s): Shri K J Kinariwala, Authorised Representative ORDER Per : Mr Ashok Jindal The appellant is in appeal against the impugned order where the refund claim has been rejected as time barred. 2. The facts of the case are that the appellant received taxable services on 'construction service' during the period April 2013 to Sept 2013. The appellant paid erroneously 50....

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.... the same is pending over there. Therefore, the said decision is not applicable to the facts of the case but, in the recent decision of the Division Bench of this Tribunal the issue has been examined in the case of Monnet International Ltd - 2017(3) GSTL. 380 (Tri Del) and refund claim was allowed being held that provision Sec 11B of the Act are not applicable. 4. On the other hand Ld. AR relie....

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....g the period under consideration, the assessee-appellants had provided the 'Liaisoning Services', which were not subject to Service Tax as per the Finance Act, 1994. The assessee-appellants by mistake or in good faith or pressure from the Department had deposited the amounts towards Service Tax on different dates as per the details mentioned in the impugned orders. Soon after knowing the factual p....