https://www.taxtmi.com/caselaws?id=373554 The Tribunal upheld the rejection of a refund claim for excess service tax paid, citing the one-year limitation under Section 11B of the Central Excise Act, 1944. Despite the appellant's argument of payment under a mistaken belief, the Tribunal emphasized strict adherence to statutory provisions, supported by Supreme Court judgments. The Tribunal concluded that the authorities correctly applied the limitation period, leading to the dismissal of the appellant's appeal. en-us Fri, 11 Jan 2019 00:00:00 +0530 Wed, 28 Oct 2020 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373554 The Tribunal upheld the rejection of a refund claim for excess service tax paid, citing the one-year limitation under Section 11B of the Central Excise Act, 1944. Despite the appellant's argument of payment under a mistaken belief, the Tribunal emphasized strict adherence to statutory provisions, supported by Supreme Court judgments. The Tribunal concluded that the authorities correctly applied the limitation period, leading to the dismissal of the appellant's appeal. Case-Laws Service Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373554