https://www.taxtmi.com/caselaws?id=77664 The Appellate Tribunal CESTAT, Chennai upheld the rejection of a refund claim of Rs. 11,160 by the assessee as time-barred, despite eligibility for service tax exemption in 2005-06. The claim exceeded the one-year limit from tax payment, rendering it inadmissible for refund under Section 11B(5). The appeal was dismissed due to the claim being outside the specified conditions for limitation. en-us Thu, 22 Apr 2010 00:00:00 +0530 Tue, 26 Oct 2010 00:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77664 The Appellate Tribunal CESTAT, Chennai upheld the rejection of a refund claim of Rs. 11,160 by the assessee as time-barred, despite eligibility for service tax exemption in 2005-06. The claim exceeded the one-year limit from tax payment, rendering it inadmissible for refund under Section 11B(5). The appeal was dismissed due to the claim being outside the specified conditions for limitation. Case-Laws Service Tax Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77664