https://www.taxtmi.com/caselaws?id=201404 Refund of service tax under the statutory refund mechanism remained subject to the prescribed limitation period, and a claim filed beyond that period was treated as time-barred. A plea that the payment had been made under mistake did not override or displace the statutory time limit for refund claims. Reliance on a High Court writ decision was found inapposite because the Tribunal had to apply the refund statute as written and did not exercise the broader constitutional writ jurisdiction under Article 226. The refund claim was rejected on limitation. en-us Tue, 16 Feb 2010 00:00:00 +0530 Thu, 06 Jan 2011 23:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201404 Refund of service tax under the statutory refund mechanism remained subject to the prescribed limitation period, and a claim filed beyond that period was treated as time-barred. A plea that the payment had been made under mistake did not override or displace the statutory time limit for refund claims. Reliance on a High Court writ decision was found inapposite because the Tribunal had to apply the refund statute as written and did not exercise the broader constitutional writ jurisdiction under Article 226. The refund claim was rejected on limitation. Case-Laws Service Tax Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201404