https://www.taxtmi.com/caselaws?id=375326 A refund claim for service tax paid in a later period had to be examined independently under section 11B of the Central Excise Act, 1944, even though an earlier dispute had been decided in favour of the assessee. In the absence of payment under protest or provisional assessment, the relevant date for limitation was the date of payment of duty, and the refund application had to be filed within one year from that date. An earlier favourable ruling did not extend or relax the statutory time limit. On that basis, the refund claim was held time-barred and rejected. en-us Tue, 29 Jan 2019 00:00:00 +0530 Mon, 18 Feb 2019 06:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375326 A refund claim for service tax paid in a later period had to be examined independently under section 11B of the Central Excise Act, 1944, even though an earlier dispute had been decided in favour of the assessee. In the absence of payment under protest or provisional assessment, the relevant date for limitation was the date of payment of duty, and the refund application had to be filed within one year from that date. An earlier favourable ruling did not extend or relax the statutory time limit. On that basis, the refund claim was held time-barred and rejected. Case-Laws Service Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375326