https://www.taxtmi.com/caselaws?id=337016 The appeal involved a mining company's refund claim for service tax paid before 1.6.2007, which was rejected by the Commissioner (Appeals) due to exceeding the one-year limitation under Section 11 B. The appellant argued the tax was erroneously collected and relied on case laws supporting refund claims beyond the specified period. However, the Tribunal upheld the rejection, emphasizing adherence to statutory provisions and jurisdiction limitations compared to High Courts. The appeal was dismissed on 23.12.2016, affirming the rejection of the refund claim based on the time limitation under Section 11 B. en-us Fri, 23 Dec 2016 00:00:00 +0530 Wed, 30 Aug 2017 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337016 The appeal involved a mining company's refund claim for service tax paid before 1.6.2007, which was rejected by the Commissioner (Appeals) due to exceeding the one-year limitation under Section 11 B. The appellant argued the tax was erroneously collected and relied on case laws supporting refund claims beyond the specified period. However, the Tribunal upheld the rejection, emphasizing adherence to statutory provisions and jurisdiction limitations compared to High Courts. The appeal was dismissed on 23.12.2016, affirming the rejection of the refund claim based on the time limitation under Section 11 B. Case-Laws Service Tax Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337016