Service Tax Refund Granted: No Time Limit on Claims for Taxes Paid Under Protest Amid Legal Proceedings.

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....Refund of service tax - amount was paid under protest or not - time limitation - in the appeal filed, wherein the appellant stated that they have deposited the tax in response to the repeated correspondence and had reiterated that the matter is sub-judice with regard to levy of service tax - There is no limitation applicable for the refund claimed by the appellants - the Adjudicating Authority is directed to grant refund - AT....