Limitation period of Sec 11B does not apply for claiming re-credit of excess service tax paid

(Arising out of Order‐in‐Original No. V/S‐II/HLC/HC/GTL/52/ passed by the Commissioner of Service Tax II, Mumbai)

Brief Facts of the case:

The appellant (Assessee Company) is a registered company under the category of Business Auxiliary Services. Chennai Network Infrastructure Ltd. (CNIL), having a registered office at Navi Mumbai and is engaged in providing similar services. Both the appellant and CNIL sought merger in the name of GTL In

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