2021 (7) TMI 573

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....d Representative for the Respondent ORDER The only issue involved here is the rejection of refund on the ground that the Service Tax was erroneously paid by SIPCOT on developmental charges. 2. After issuing Show Cause Notice and after adjudication, the refund was rejected as barred by limitation, which order was upheld vide impugned Order-in-Appeal No. 147/2019 (CTA-II) dated 29.05.2019. 3. Af....