https://www.taxtmi.com/caselaws?id=266723 The Tribunal upheld the rejection of a refund claim of service tax filed after the limitation period, emphasizing the absolute nature of statutory time limits for refund claims under Section 11B of the Central Excise Act. Despite the appellant's argument of a mistake in paying the tax, the Tribunal ruled that the limitation period cannot be extended, citing established legal principles and previous court decisions. The appeal was dismissed, affirming that the limitation aspect must be considered in refund claims, even in cases of erroneous payments. en-us Tue, 22 Sep 2015 00:00:00 +0530 Fri, 23 Oct 2015 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266723 The Tribunal upheld the rejection of a refund claim of service tax filed after the limitation period, emphasizing the absolute nature of statutory time limits for refund claims under Section 11B of the Central Excise Act. Despite the appellant's argument of a mistake in paying the tax, the Tribunal ruled that the limitation period cannot be extended, citing established legal principles and previous court decisions. The appeal was dismissed, affirming that the limitation aspect must be considered in refund claims, even in cases of erroneous payments. Case-Laws Service Tax Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266723