https://www.taxtmi.com/caselaws?id=348130 The appeals challenging the applicability of the limitation under section 11-B of the Central Excise Act, 1944 for refund applications were dismissed. The Tribunal held that the rejection of refund claims beyond one year from the date of realization of export services is unsustainable based on the decision of the Hon'ble High Court of Andhra Pradesh. The Tribunal emphasized the jurisdictional application of the Andhra Pradesh High Court's decision on the timeframe for filing refund claims, ultimately upholding the rejection of the appeals filed by both the assessee and the Revenue. en-us Mon, 21 Aug 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348130 The appeals challenging the applicability of the limitation under section 11-B of the Central Excise Act, 1944 for refund applications were dismissed. The Tribunal held that the rejection of refund claims beyond one year from the date of realization of export services is unsustainable based on the decision of the Hon'ble High Court of Andhra Pradesh. The Tribunal emphasized the jurisdictional application of the Andhra Pradesh High Court's decision on the timeframe for filing refund claims, ultimately upholding the rejection of the appeals filed by both the assessee and the Revenue. Case-Laws Service Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348130