High Court Grants Refund of Service Tax for Export Services u/r 6A; Limitation Grounds Invalid.

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....Refund of amounts paid as Service Tax - r In view of the admitted fact that the services rendered by the assessee satisfy all conditions of Rule 6A of the Service Tax Rules, 1994 and the services provided by it are export services, it is entitled for refund of the tax. In view of authority in the case of Shiv Shanker Dal Mills, the refund cannot be denied on the ground of limitation - HC....