https://www.taxtmi.com/caselaws?id=364947 The Tribunal upheld the lower authorities' decision to reject the appellant's refund claim for excess service tax as time-barred under Section 11B of the Central Excise Act. Emphasizing the importance of adhering to statutory limitations on refund claims, the Tribunal cited legal precedents and highlighted that allowing all refund claims without considering the limitation aspect would render Section 11B redundant. The appeal was dismissed, affirming the significance of complying with the specified limitation periods for refund claims as established by the Act and legal precedents. en-us Tue, 19 Jun 2018 00:00:00 +0530 Wed, 08 Aug 2018 08:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364947 The Tribunal upheld the lower authorities' decision to reject the appellant's refund claim for excess service tax as time-barred under Section 11B of the Central Excise Act. Emphasizing the importance of adhering to statutory limitations on refund claims, the Tribunal cited legal precedents and highlighted that allowing all refund claims without considering the limitation aspect would render Section 11B redundant. The appeal was dismissed, affirming the significance of complying with the specified limitation periods for refund claims as established by the Act and legal precedents. Case-Laws Service Tax Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364947