https://www.taxtmi.com/caselaws?id=328017 The Appellate Tribunal CESTAT MUMBAI upheld the rejection of a refund claim for service tax paid on Business Auxiliary Services, ruling that the claim filed after one year was time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal emphasized the mandatory nature of adhering to statutory time limits for refund claims, citing established legal precedents. The appeal was dismissed, underscoring the significance of complying with legal provisions in refund matters. en-us Fri, 11 Mar 2016 00:00:00 +0530 Sat, 19 Nov 2016 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328017 The Appellate Tribunal CESTAT MUMBAI upheld the rejection of a refund claim for service tax paid on Business Auxiliary Services, ruling that the claim filed after one year was time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal emphasized the mandatory nature of adhering to statutory time limits for refund claims, citing established legal precedents. The appeal was dismissed, underscoring the significance of complying with legal provisions in refund matters. Case-Laws Service Tax Fri, 11 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328017