https://www.taxtmi.com/caselaws?id=346344 The Court upheld the rejection of the Appellant's claim for refund of service tax as time-barred under Section 11B of the Central Excise Act, 1944. The Appellant's argument that the claim was not time-barred was dismissed, emphasizing that since the payment was not under protest, it fell within the limitation period. The orders of the Customs, Excise and Service Tax Appellate Tribunal and Commissioner of Customs were affirmed in favor of the Department, leading to the dismissal of the appeal without costs awarded. 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 The Court upheld the rejection of the Appellant's claim for refund of service tax as time-barred under Section 11B of the Central Excise Act, 1944. The Appellant's argument that the claim was not time-barred was dismissed, emphasizing that since the payment was not under protest, it fell within the limitation period. The orders of the Customs, Excise and Service Tax Appellate Tribunal and Commissioner of Customs were affirmed in favor of the Department, leading to the dismissal of the appeal without costs awarded. Case-Laws Service Tax Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346344