https://www.taxtmi.com/caselaws?id=208716 Refund of service tax paid under the Finance Act, 1994, when sought through the statute's refund machinery, is subject to the limitation period in that special provision. The general law of limitation does not displace the statutory scheme where the tax was paid under the Act itself. The limited exception for unconstitutional levies does not apply to a claim arising within the enactment. On that basis, the text states that the refund claim was time-barred and the statutory remedy was exclusive and time-bound. en-us Thu, 22 Sep 2011 00:00:00 +0530 Sat, 05 Dec 2015 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208716 Refund of service tax paid under the Finance Act, 1994, when sought through the statute's refund machinery, is subject to the limitation period in that special provision. The general law of limitation does not displace the statutory scheme where the tax was paid under the Act itself. The limited exception for unconstitutional levies does not apply to a claim arising within the enactment. On that basis, the text states that the refund claim was time-barred and the statutory remedy was exclusive and time-bound. Case-Laws Service Tax Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208716