https://www.taxtmi.com/caselaws?id=218638 The appellant sought a refund of service tax paid on renting an immovable property, arguing it was not liable under the Finance Act 1994. The appellate authority deemed the refund claim time-barred, applying Section 11B of the Central Excise Act. Despite the appellant's assertion of payment by mistake of law, the Tribunal upheld the limitation period, emphasizing the applicability of Section 11B to all refund claims under the Finance Act 1994. The appeal was dismissed, highlighting the Tribunal's adherence to the precedent set in the Mafatlal Industries case regarding refund claims and the importance of statutory limitations. en-us Thu, 25 Oct 2012 00:00:00 +0530 Tue, 12 Nov 2013 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218638 The appellant sought a refund of service tax paid on renting an immovable property, arguing it was not liable under the Finance Act 1994. The appellate authority deemed the refund claim time-barred, applying Section 11B of the Central Excise Act. Despite the appellant's assertion of payment by mistake of law, the Tribunal upheld the limitation period, emphasizing the applicability of Section 11B to all refund claims under the Finance Act 1994. The appeal was dismissed, highlighting the Tribunal's adherence to the precedent set in the Mafatlal Industries case regarding refund claims and the importance of statutory limitations. Case-Laws Service Tax Thu, 25 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218638