https://www.taxtmi.com/caselaws?id=339921 The petition to quash an Order in Original rejecting a refund claim of service tax for FY 2013-14 was dismissed. The court upheld the rejection based on the limitation under Section 11B of the Central Excise Act, stating that the adjudicating authority cannot condone delays beyond the statutory period. Despite arguments for condonation due to a mistaken belief in tax liability, the significant unexplained delay in filing the refund application led to the dismissal of the petition. The court emphasized adherence to statutory provisions and the prescribed limitation period, ultimately denying the requested relief. en-us Mon, 13 Feb 2017 00:00:00 +0530 Wed, 30 Aug 2017 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339921 The petition to quash an Order in Original rejecting a refund claim of service tax for FY 2013-14 was dismissed. The court upheld the rejection based on the limitation under Section 11B of the Central Excise Act, stating that the adjudicating authority cannot condone delays beyond the statutory period. Despite arguments for condonation due to a mistaken belief in tax liability, the significant unexplained delay in filing the refund application led to the dismissal of the petition. The court emphasized adherence to statutory provisions and the prescribed limitation period, ultimately denying the requested relief. Case-Laws Service Tax Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339921