https://www.taxtmi.com/caselaws?id=204635 Refund claims for service tax are subject to the one-year limitation under Section 11B of the Central Excise Act, 1944, as applied by Section 83 of the Finance Act, 1994. Where a turnover-based arrangement is involved, delay is not cured by the argument that the refund could arise only after the turnover period ended; provisional assessment is the proper course. The assessee also had to produce month-wise details to identify any separable portion of the claim within time. The refund claim was therefore treated as time-barred, and no part of the claim was accepted as being within limitation. en-us Thu, 29 Jul 2010 00:00:00 +0530 Tue, 17 May 2011 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204635 Refund claims for service tax are subject to the one-year limitation under Section 11B of the Central Excise Act, 1944, as applied by Section 83 of the Finance Act, 1994. Where a turnover-based arrangement is involved, delay is not cured by the argument that the refund could arise only after the turnover period ended; provisional assessment is the proper course. The assessee also had to produce month-wise details to identify any separable portion of the claim within time. The refund claim was therefore treated as time-barred, and no part of the claim was accepted as being within limitation. Case-Laws Service Tax Thu, 29 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204635