https://www.taxtmi.com/caselaws?id=366827 The tribunal rejected the appellant's refund claims for service tax paid on a reverse charge basis, citing the one-year limitation period under Section 11B of the Central Excise Act. Despite the appellant's argument based on a Bombay High Court decision, the tribunal emphasized adherence to statutory time limits for Revenue Authorities, ultimately ruling the claims as barred by limitation and rejecting the appeal. en-us Thu, 06 Sep 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366827 The tribunal rejected the appellant's refund claims for service tax paid on a reverse charge basis, citing the one-year limitation period under Section 11B of the Central Excise Act. Despite the appellant's argument based on a Bombay High Court decision, the tribunal emphasized adherence to statutory time limits for Revenue Authorities, ultimately ruling the claims as barred by limitation and rejecting the appeal. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366827