Tribunal Rules Appellants Not Liable for Service Tax; Refund Claims Valid if Filed Within One Year of 16.11.2016.

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....Refund of Service tax - amount was paid under protest - time limitation - Tribunal held that appellants are not liable to pay service tax vide order issued on 16.11.2016 - the relevant date for filing the refund claim is 16.11.2016 and from the date within one year - thus, refund claim cannot be rejected as barred by limitation - AT....