https://www.taxtmi.com/caselaws?id=342784 The Tribunal upheld the Commissioner's decision to reject a refund application for excess service tax deposit, citing the one-year time limit under Section 11B of the Central Excise Act, 1994. The appellant's claim, filed beyond the limitation period, was deemed time-barred as the deposit fell under the service tax category. The Tribunal distinguished previous judgments, emphasizing the specific nature of the deposit and the statutory requirement to adhere to Section 11B for refund claims. Consequently, the appeal was dismissed on 26.04.2017. en-us Wed, 26 Apr 2017 00:00:00 +0530 Thu, 11 May 2017 07:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342784 The Tribunal upheld the Commissioner's decision to reject a refund application for excess service tax deposit, citing the one-year time limit under Section 11B of the Central Excise Act, 1994. The appellant's claim, filed beyond the limitation period, was deemed time-barred as the deposit fell under the service tax category. The Tribunal distinguished previous judgments, emphasizing the specific nature of the deposit and the statutory requirement to adhere to Section 11B for refund claims. Consequently, the appeal was dismissed on 26.04.2017. Case-Laws Service Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342784