https://www.taxtmi.com/caselaws?id=328705 The Tribunal upheld the lower authority's rejection of refund claims for service tax paid during a specific period by service providers to a non-profit educational organization. It ruled that Section 11B of the Central Excise Act, 1944 applies to service tax matters, emphasizing the mandatory nature of the time limitation provision for filing refund claims, even if the payment was made without legal authority. The Tribunal concluded that there is no alternative provision for refunds, dismissing the appeals due to the claims being time-barred under Section 11B. en-us Thu, 05 May 2016 00:00:00 +0530 Wed, 21 Dec 2016 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328705 The Tribunal upheld the lower authority's rejection of refund claims for service tax paid during a specific period by service providers to a non-profit educational organization. It ruled that Section 11B of the Central Excise Act, 1944 applies to service tax matters, emphasizing the mandatory nature of the time limitation provision for filing refund claims, even if the payment was made without legal authority. The Tribunal concluded that there is no alternative provision for refunds, dismissing the appeals due to the claims being time-barred under Section 11B. Case-Laws Service Tax Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328705