https://www.taxtmi.com/caselaws?id=90 A refund claim for service tax paid through TR-6 challans was held to fall within Section 11B of the Central Excise Act, 1944 because the assessee itself described the amounts as service tax already deposited. As the refund application was filed more than six months after payment and there was no claim of payment under protest, the claim was time-barred. The Tribunal further stated that it had no discretion under Section 11B to condone the delay. The refund was therefore rightly rejected and the appeal failed. en-us Mon, 12 Nov 2001 00:00:00 +0530 Thu, 03 Jul 2008 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90 A refund claim for service tax paid through TR-6 challans was held to fall within Section 11B of the Central Excise Act, 1944 because the assessee itself described the amounts as service tax already deposited. As the refund application was filed more than six months after payment and there was no claim of payment under protest, the claim was time-barred. The Tribunal further stated that it had no discretion under Section 11B to condone the delay. The refund was therefore rightly rejected and the appeal failed. Case-Laws Service Tax Mon, 12 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90