Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Refund claim - Unjust enrichment - period of limitation - the letter written to Asstt. Commissioner clearly shows that service tax paid by the appellant is under protest. For deposits made under protest, the provision of section 11B of the Central Excise 1994 are not applicable - AT
Refund claim - Unjust enrichment - period of limitation - the letter written to Asstt. Commissioner clearly shows that service tax paid by the appellant is under protest. For deposits made under protest, the provision of section 11B of the Central Excise 1994 are not applicable - AT
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