https://www.taxtmi.com/caselaws?id=349694 The Tribunal allowed the Revenue's appeal in a case concerning a refund claim of service tax filed beyond the prescribed statutory period. The Tribunal emphasized adherence to statutory provisions and established judicial precedents, setting aside the impugned order and ruling in favor of the Revenue. The decision highlighted that refund claims filed after the limitation period could not be entertained unless due to a declaration of a provision as unconstitutional, underscoring the significance of following legal timelines in such matters. en-us Fri, 13 Oct 2017 00:00:00 +0530 Wed, 15 Nov 2017 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349694 The Tribunal allowed the Revenue's appeal in a case concerning a refund claim of service tax filed beyond the prescribed statutory period. The Tribunal emphasized adherence to statutory provisions and established judicial precedents, setting aside the impugned order and ruling in favor of the Revenue. The decision highlighted that refund claims filed after the limitation period could not be entertained unless due to a declaration of a provision as unconstitutional, underscoring the significance of following legal timelines in such matters. Case-Laws Service Tax Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349694