https://www.taxtmi.com/caselaws?id=336880 A refund of service tax could not be claimed by the service provider on the basis that the tenant had allegedly paid the same tax in another Commissionerate, because any mistaken payment by the tenant belonged to the tenant and only the payer had an enforceable refund claim. The refund was also time-barred, as the application was filed more than one year after payment and beyond the statutory limitation period applicable to service tax refunds. The rejection of the refund claim was therefore sustained on both merits and limitation. en-us Mon, 28 Nov 2016 00:00:00 +0530 Mon, 10 Apr 2017 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336880 A refund of service tax could not be claimed by the service provider on the basis that the tenant had allegedly paid the same tax in another Commissionerate, because any mistaken payment by the tenant belonged to the tenant and only the payer had an enforceable refund claim. The refund was also time-barred, as the application was filed more than one year after payment and beyond the statutory limitation period applicable to service tax refunds. The rejection of the refund claim was therefore sustained on both merits and limitation. Case-Laws Service Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336880