https://www.taxtmi.com/caselaws?id=218113 The Tribunal ruled in favor of the Revenue, setting aside the Order-in-Appeal, as the respondent's refund claim for service tax paid was found to be time-barred under Section 11B of the Central Excise Act. The Tribunal rejected the respondent's arguments that the time limit should not apply due to a misunderstanding of the law and that a letter sent in 2009 could be considered an application for refund. The Tribunal emphasized that the claim did not meet the statutory requirements and upheld the Revenue's appeal. en-us Mon, 25 Jun 2012 00:00:00 +0530 Mon, 18 Mar 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218113 The Tribunal ruled in favor of the Revenue, setting aside the Order-in-Appeal, as the respondent's refund claim for service tax paid was found to be time-barred under Section 11B of the Central Excise Act. The Tribunal rejected the respondent's arguments that the time limit should not apply due to a misunderstanding of the law and that a letter sent in 2009 could be considered an application for refund. The Tribunal emphasized that the claim did not meet the statutory requirements and upheld the Revenue's appeal. Case-Laws Service Tax Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218113