https://www.taxtmi.com/caselaws?id=202396 The case involved a refund claim for service tax paid without authority of law. The Commissioner (Appeals) initially allowed the refund claim, stating the limitation period under Section 11B did not apply. However, on appeal, it was determined that the refund claim for a specific amount paid on a certain date was time-barred, while the rest of the claim fell within the time limit. The Revenue's appeal was allowed to the extent that the time-barred amount was disallowed, rectifying the error in the Commissioner (Appeals)'s decision. The judgment clarified the application of the limitation period under Section 11B to the refund claim. en-us Tue, 20 Apr 2010 00:00:00 +0530 Fri, 04 Feb 2011 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202396 The case involved a refund claim for service tax paid without authority of law. The Commissioner (Appeals) initially allowed the refund claim, stating the limitation period under Section 11B did not apply. However, on appeal, it was determined that the refund claim for a specific amount paid on a certain date was time-barred, while the rest of the claim fell within the time limit. The Revenue's appeal was allowed to the extent that the time-barred amount was disallowed, rectifying the error in the Commissioner (Appeals)'s decision. The judgment clarified the application of the limitation period under Section 11B to the refund claim. Case-Laws Service Tax Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202396