https://www.taxtmi.com/caselaws?id=339918 The Tribunal upheld the rejection of a refund claim for Service Tax paid by a Government undertaking beyond the specified period under Section 11B of the Central Excise Act. Despite the service becoming taxable during the claim period, the filing exceeded the one-year limit, leading to the dismissal of the appeal. The decision emphasized the statutory nature of CESTAT and the necessity to adhere to legal provisions, including time limits, for refund claims, distinguishing the application of extraordinary powers by higher courts from those of statutory bodies like CESTAT. en-us Wed, 15 Feb 2017 00:00:00 +0530 Thu, 09 Mar 2017 10:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339918 The Tribunal upheld the rejection of a refund claim for Service Tax paid by a Government undertaking beyond the specified period under Section 11B of the Central Excise Act. Despite the service becoming taxable during the claim period, the filing exceeded the one-year limit, leading to the dismissal of the appeal. The decision emphasized the statutory nature of CESTAT and the necessity to adhere to legal provisions, including time limits, for refund claims, distinguishing the application of extraordinary powers by higher courts from those of statutory bodies like CESTAT. Case-Laws Service Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339918