https://www.taxtmi.com/caselaws?id=342728 The appeal was filed against the rejection of a refund claim for service tax paid on exported services amounting to &8377; 50,91,030/- for the period 2005-2006 to 2009-2010. The Tribunal upheld the rejection, citing the claim as time-barred under Section 11B of the Central Excise Act, 1944. Despite arguments of mistaken payment and legal principles, the Tribunal emphasized adherence to statutory time limits and public policy considerations, ultimately denying the refund claim. The decision underscored the Tribunal's authority under the Finance Act, 1994, in handling service tax appeals, leading to the dismissal of the appeal. en-us Fri, 05 May 2017 00:00:00 +0530 Mon, 01 Jan 2018 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342728 The appeal was filed against the rejection of a refund claim for service tax paid on exported services amounting to &8377; 50,91,030/- for the period 2005-2006 to 2009-2010. The Tribunal upheld the rejection, citing the claim as time-barred under Section 11B of the Central Excise Act, 1944. Despite arguments of mistaken payment and legal principles, the Tribunal emphasized adherence to statutory time limits and public policy considerations, ultimately denying the refund claim. The decision underscored the Tribunal's authority under the Finance Act, 1994, in handling service tax appeals, leading to the dismissal of the appeal. Case-Laws Service Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342728