https://www.taxtmi.com/caselaws?id=353823 The Tribunal upheld the rejection of the refund claim under Section 11B of the Central Excise Act, emphasizing adherence to statutory provisions regarding the time limit for refund applications. The appellant's argument that the deposited amount should not be considered as service tax was dismissed, with the Tribunal citing Supreme Court judgments mandating compliance with the prescribed limitation period. The appeal was denied based on established legal principles and lack of supporting judgments for the appellant's position. en-us Mon, 11 Dec 2017 00:00:00 +0530 Sat, 13 Jan 2018 08:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353823 The Tribunal upheld the rejection of the refund claim under Section 11B of the Central Excise Act, emphasizing adherence to statutory provisions regarding the time limit for refund applications. The appellant's argument that the deposited amount should not be considered as service tax was dismissed, with the Tribunal citing Supreme Court judgments mandating compliance with the prescribed limitation period. The appeal was denied based on established legal principles and lack of supporting judgments for the appellant's position. Case-Laws Service Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353823