https://www.taxtmi.com/caselaws?id=205964 The Tribunal ruled in favor of the assessee, holding that the refund claim for service tax paid twice was not time-barred under Section 11B of the Central Excise Act, 1944. The payment made through cash was considered a restoration of credit, exempt from the time limitation. The Tribunal emphasized that the cause of action for a refund claim arises when the taxpayer makes the payment in question, not when the original tax was paid. This decision underscores the need to assess individual circumstances when applying statutory time limits to refund claims in indirect tax cases. en-us Thu, 11 Aug 2011 00:00:00 +0530 Fri, 30 Dec 2011 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205964 The Tribunal ruled in favor of the assessee, holding that the refund claim for service tax paid twice was not time-barred under Section 11B of the Central Excise Act, 1944. The payment made through cash was considered a restoration of credit, exempt from the time limitation. The Tribunal emphasized that the cause of action for a refund claim arises when the taxpayer makes the payment in question, not when the original tax was paid. This decision underscores the need to assess individual circumstances when applying statutory time limits to refund claims in indirect tax cases. Case-Laws Service Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205964