https://www.taxtmi.com/caselaws?id=346344 Where service tax was admittedly payable but had been paid in excess, a refund claim had to comply with the one-year limitation under Section 11B of the Central Excise Act, 1944, computed from the relevant date of payment of duty under Explanation (B)(f). The proviso for payments made under protest did not apply because the tax was not paid under protest. Accordingly, the refund claim for the period beyond one year was barred by limitation and was not maintainable. en-us Tue, 08 Aug 2017 00:00:00 +0530 Mon, 31 Dec 2018 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346344 Where service tax was admittedly payable but had been paid in excess, a refund claim had to comply with the one-year limitation under Section 11B of the Central Excise Act, 1944, computed from the relevant date of payment of duty under Explanation (B)(f). The proviso for payments made under protest did not apply because the tax was not paid under protest. Accordingly, the refund claim for the period beyond one year was barred by limitation and was not maintainable. Case-Laws Service Tax Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346344