https://www.taxtmi.com/caselaws?id=278930 A revision application under the fiscal scheme must be filed within the prescribed limitation period and accompanied by the mandatory fee at the time of filing; where the fee is paid only after expiry of limitation, the application is treated as filed on the payment date and is time-barred. The Government's revisionary jurisdiction under Section 86 of the Finance Act, 1994, read with Section 35EE of the Central Excise Act, 1944, is confined to the statutory subject matter of rebate-related service tax matters and does not extend to a refund claim for accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2005. The revision was therefore rejected as time-barred and not maintainable. en-us Tue, 06 Feb 2018 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278930 A revision application under the fiscal scheme must be filed within the prescribed limitation period and accompanied by the mandatory fee at the time of filing; where the fee is paid only after expiry of limitation, the application is treated as filed on the payment date and is time-barred. The Government's revisionary jurisdiction under Section 86 of the Finance Act, 1994, read with Section 35EE of the Central Excise Act, 1944, is confined to the statutory subject matter of rebate-related service tax matters and does not extend to a refund claim for accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2005. The revision was therefore rejected as time-barred and not maintainable. Case-Laws Service Tax Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278930