https://www.taxtmi.com/caselaws?id=360953 The Tribunal upheld the Commissioner (Appeals) decision rejecting a refund claim of Service Tax, amounting to Rs. 3,61,563 out of a total claim of Rs. 8,70,167. The appellant's argument that the excess Service Tax was not payable and thus not subject to the limitation period under Sec. 11B of CEA, 1944 was dismissed. Citing precedent from the Hon'ble Gujarat High Court, the Tribunal held that the limitation period under Section 11B is strict and cannot be extended, ultimately ruling the refund claim as time-barred and dismissing the appeal. en-us Thu, 08 Mar 2018 00:00:00 +0530 Sat, 26 May 2018 07:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360953 The Tribunal upheld the Commissioner (Appeals) decision rejecting a refund claim of Service Tax, amounting to Rs. 3,61,563 out of a total claim of Rs. 8,70,167. The appellant's argument that the excess Service Tax was not payable and thus not subject to the limitation period under Sec. 11B of CEA, 1944 was dismissed. Citing precedent from the Hon'ble Gujarat High Court, the Tribunal held that the limitation period under Section 11B is strict and cannot be extended, ultimately ruling the refund claim as time-barred and dismissing the appeal. Case-Laws Service Tax Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360953