https://www.taxtmi.com/caselaws?id=368738 The court upheld the denial of the refund of service tax to the assessee amounting to Rs. 3,04,983, citing failure to comply with Section 11B and significant delay in filing the application. The judgment emphasized the necessity of adhering to the prescribed procedures for refund claims and the impact of the limitation period on such claims. The court rejected the appeal, highlighting the importance of timely and compliant refund applications under the relevant legal provisions. en-us Thu, 04 Oct 2018 00:00:00 +0530 Fri, 06 Mar 2020 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368738 The court upheld the denial of the refund of service tax to the assessee amounting to Rs. 3,04,983, citing failure to comply with Section 11B and significant delay in filing the application. The judgment emphasized the necessity of adhering to the prescribed procedures for refund claims and the impact of the limitation period on such claims. The court rejected the appeal, highlighting the importance of timely and compliant refund applications under the relevant legal provisions. Case-Laws Service Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368738