https://www.taxtmi.com/caselaws?id=251830 Refund limitation under Section 11B had to be computed with reference to the statutorily prescribed "relevant date", not merely the date of original tax payment. Because the claim was filed after an audit objection and the service tax burden had been reversed by debit note, the Tribunal held that the Commissioner (Appeals) erred in treating the refund as time-barred. The earlier precedent relied on by the Revenue was found inapplicable after the amendment substituting "relevant date" for "date of payment". The limitation objection failed, and the assessee was held entitled to refund of the full amount with consequential relief. en-us Fri, 03 Jan 2014 00:00:00 +0530 Mon, 29 Sep 2014 17:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251830 Refund limitation under Section 11B had to be computed with reference to the statutorily prescribed "relevant date", not merely the date of original tax payment. Because the claim was filed after an audit objection and the service tax burden had been reversed by debit note, the Tribunal held that the Commissioner (Appeals) erred in treating the refund as time-barred. The earlier precedent relied on by the Revenue was found inapplicable after the amendment substituting "relevant date" for "date of payment". The limitation objection failed, and the assessee was held entitled to refund of the full amount with consequential relief. Case-Laws Service Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251830