https://www.taxtmi.com/caselaws?id=77800 Appeals against refund-related orders under service tax law were wrongly dismissed as time-barred because the Commissioner (Appeals) applied the Central Excise Act limitation instead of Section 85 of the Finance Act, 1994. For service tax refund disputes, the appeal period is three months from the adjudication order, with a further condonable delay of three months on sufficient cause. The limitation-based dismissal was therefore unsustainable, and the matters were remitted for fresh consideration on limitation and, if necessary, on merits. en-us Thu, 12 Nov 2009 00:00:00 +0530 Tue, 12 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77800 Appeals against refund-related orders under service tax law were wrongly dismissed as time-barred because the Commissioner (Appeals) applied the Central Excise Act limitation instead of Section 85 of the Finance Act, 1994. For service tax refund disputes, the appeal period is three months from the adjudication order, with a further condonable delay of three months on sufficient cause. The limitation-based dismissal was therefore unsustainable, and the matters were remitted for fresh consideration on limitation and, if necessary, on merits. Case-Laws Service Tax Thu, 12 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77800