https://www.taxtmi.com/caselaws?id=352762 The Tribunal upheld the rejection of a refund claim for service tax paid on commission, ruling that the one-year period for filing a refund claim under Section 11B of the Central Excise Act, 1944, commences from the date of payment, not the date of repayment to the client. The appellant's argument that the "relevant date" for refund should be the repayment date was dismissed, affirming that the initial payment date is the determining factor. The appeal against the rejection of the refund claim was dismissed, supporting the Commissioner (Appeals) decision. en-us Wed, 22 Nov 2017 00:00:00 +0530 Thu, 21 Dec 2017 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352762 The Tribunal upheld the rejection of a refund claim for service tax paid on commission, ruling that the one-year period for filing a refund claim under Section 11B of the Central Excise Act, 1944, commences from the date of payment, not the date of repayment to the client. The appellant's argument that the "relevant date" for refund should be the repayment date was dismissed, affirming that the initial payment date is the determining factor. The appeal against the rejection of the refund claim was dismissed, supporting the Commissioner (Appeals) decision. Case-Laws Service Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352762