https://www.taxtmi.com/caselaws?id=373556 The appellant's claim for a refund of service tax amounting to Rs. 20,38,255 was rejected due to filing beyond the statutory time limit under Section 11B of the Central Excise Act, 1944. The Commissioner (Appeals) upheld the rejection, emphasizing the strict application of the time limit despite arguments of unconstitutional tax levy. The jurisdictional authorities cannot entertain refund applications filed beyond the prescribed time limit, as per legal principles and precedents. The judgment supported the rejection of the refund application, resulting in the dismissal of the appellant's appeal. en-us Fri, 11 Jan 2019 00:00:00 +0530 Tue, 10 Dec 2019 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373556 The appellant's claim for a refund of service tax amounting to Rs. 20,38,255 was rejected due to filing beyond the statutory time limit under Section 11B of the Central Excise Act, 1944. The Commissioner (Appeals) upheld the rejection, emphasizing the strict application of the time limit despite arguments of unconstitutional tax levy. The jurisdictional authorities cannot entertain refund applications filed beyond the prescribed time limit, as per legal principles and precedents. The judgment supported the rejection of the refund application, resulting in 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=373556