https://www.taxtmi.com/caselaws?id=248756 The Tribunal upheld the Commissioner (Appeals) findings, dismissing the appeal as the time limit specified in Notification No.41/2007-ST was deemed applicable for filing refund claims, rather than the provisions of section 11B of the Central Excise Act, 1944. The appellant's argument that section 11B should apply to service tax refund claims was rejected, emphasizing the strict construction of exemption notifications and the specific time limit set forth in the notification for filing claims. en-us Thu, 12 Jun 2014 00:00:00 +0530 Fri, 03 Jul 2015 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248756 The Tribunal upheld the Commissioner (Appeals) findings, dismissing the appeal as the time limit specified in Notification No.41/2007-ST was deemed applicable for filing refund claims, rather than the provisions of section 11B of the Central Excise Act, 1944. The appellant's argument that section 11B should apply to service tax refund claims was rejected, emphasizing the strict construction of exemption notifications and the specific time limit set forth in the notification for filing claims. Case-Laws Service Tax Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248756