https://www.taxtmi.com/caselaws?id=248128 The Tribunal upheld the lower authorities' decision to deny the appellant's refund claim on service tax interest, citing limitation. It emphasized that refunds are only granted when not required to be deposited, and thus, the limitation period applies. The Tribunal found the authorities' delay in processing the refund application unreasonable and remanded the case for reevaluation. It clarified that Revenue authorities must adhere to legal limitations for refunds, underscoring the importance of following statutory provisions in such matters. en-us Tue, 13 May 2014 00:00:00 +0530 Tue, 02 Dec 2014 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248128 The Tribunal upheld the lower authorities' decision to deny the appellant's refund claim on service tax interest, citing limitation. It emphasized that refunds are only granted when not required to be deposited, and thus, the limitation period applies. The Tribunal found the authorities' delay in processing the refund application unreasonable and remanded the case for reevaluation. It clarified that Revenue authorities must adhere to legal limitations for refunds, underscoring the importance of following statutory provisions in such matters. Case-Laws Service Tax Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248128