https://www.taxtmi.com/caselaws?id=219658 The Tribunal upheld the rejection of a refund claim under Section 11B of the Central Excise Act, 1944, due to the claim being time-barred. The respondent's reliance on a CBEC clarification and the nature of the service provided did not exempt them from complying with the statutory time limits for filing refund claims. Emphasizing adherence to statutory provisions, the Tribunal allowed the Revenue's appeal, setting aside the First Appellate Authority's decision and highlighting the necessity of following proper legal recourse for claims involving unconstitutional levies. en-us Mon, 29 Oct 2012 00:00:00 +0530 Tue, 15 Jul 2014 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219658 The Tribunal upheld the rejection of a refund claim under Section 11B of the Central Excise Act, 1944, due to the claim being time-barred. The respondent's reliance on a CBEC clarification and the nature of the service provided did not exempt them from complying with the statutory time limits for filing refund claims. Emphasizing adherence to statutory provisions, the Tribunal allowed the Revenue's appeal, setting aside the First Appellate Authority's decision and highlighting the necessity of following proper legal recourse for claims involving unconstitutional levies. Case-Laws Service Tax Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219658