https://www.taxtmi.com/caselaws?id=376393 The appeal challenging the rejection of a refund claim for service tax was dismissed by the Madhya Pradesh High Court. The Court held that the one-year limitation period under section 11 (B) of the Central Excise Act, 1944, must be followed, as the appellant did not deposit the amount under protest to qualify for an exception. The Court emphasized that the appellant's focus on seeking a refund, rather than contesting the imposition of the tax itself, did not exempt them from the limitation period. The appeal was dismissed based on established law regarding limitations for refund claims. en-us Fri, 08 Feb 2019 00:00:00 +0530 Tue, 03 Dec 2019 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376393 The appeal challenging the rejection of a refund claim for service tax was dismissed by the Madhya Pradesh High Court. The Court held that the one-year limitation period under section 11 (B) of the Central Excise Act, 1944, must be followed, as the appellant did not deposit the amount under protest to qualify for an exception. The Court emphasized that the appellant's focus on seeking a refund, rather than contesting the imposition of the tax itself, did not exempt them from the limitation period. The appeal was dismissed based on established law regarding limitations for refund claims. Case-Laws Central Excise Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376393