https://www.taxtmi.com/caselaws?id=115296 The Tribunal upheld the rejection of a refund claim for excess Service Tax payments, deeming it time-barred under Section 11B of the Central Excise Act. The appellant's argument that the six-month limit should start from the assessment order receipt, not payment date, was dismissed. Despite citing lack of guidance for the excess payments, the Tribunal emphasized statutory compliance, ruling the claim ineligible due to late filing. The decision reinforced the significance of adhering to prescribed time limits for refund claims to ensure legal consistency and compliance with the Central Excise Act. en-us Thu, 22 Jul 2004 00:00:00 +0530 Fri, 25 May 2012 17:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115296 The Tribunal upheld the rejection of a refund claim for excess Service Tax payments, deeming it time-barred under Section 11B of the Central Excise Act. The appellant's argument that the six-month limit should start from the assessment order receipt, not payment date, was dismissed. Despite citing lack of guidance for the excess payments, the Tribunal emphasized statutory compliance, ruling the claim ineligible due to late filing. The decision reinforced the significance of adhering to prescribed time limits for refund claims to ensure legal consistency and compliance with the Central Excise Act. Case-Laws Service Tax Thu, 22 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115296