https://www.taxtmi.com/forum/issue?id=114729 Claim for refund of excess service tax is governed by the statutory limitation framework which treats the date of payment as the relevant date for triggering the refund period; late detection during audit does not extend the limitation. If the assessing officer denies refund, the claimant may pursue the prescribed statutory appeal within the applicable appeal period from receipt of the order. en-us Wed, 06 Mar 2019 18:53:20 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114729 Claim for refund of excess service tax is governed by the statutory limitation framework which treats the date of payment as the relevant date for triggering the refund period; late detection during audit does not extend the limitation. If the assessing officer denies refund, the claimant may pursue the prescribed statutory appeal within the applicable appeal period from receipt of the order. Discussion-Forum Service Tax Wed, 06 Mar 2019 18:53:20 +0530 https://www.taxtmi.com/forum/issue?id=114729