https://www.taxtmi.com/caselaws?id=262079 The case involved a dispute regarding a refund claim for service tax paid under a hire purchase finance scheme. The assessee filed the claim, which was initially challenged as time-barred under Section 11B of the Central Excise Act, 1944. The Commissioner (Appeals) ruled in favor of the assessee, stating that the refund claim was valid as it was filed within one year of the Tribunal order. The Revenue's appeal was dismissed as the reassessment and appropriation of already paid amounts altered the time limit calculation, making the rejection based on limitation unsustainable. en-us Fri, 30 Jan 2015 00:00:00 +0530 Fri, 04 Sep 2015 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262079 The case involved a dispute regarding a refund claim for service tax paid under a hire purchase finance scheme. The assessee filed the claim, which was initially challenged as time-barred under Section 11B of the Central Excise Act, 1944. The Commissioner (Appeals) ruled in favor of the assessee, stating that the refund claim was valid as it was filed within one year of the Tribunal order. The Revenue's appeal was dismissed as the reassessment and appropriation of already paid amounts altered the time limit calculation, making the rejection based on limitation unsustainable. Case-Laws Service Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262079