https://www.taxtmi.com/caselaws?id=279354 The Tribunal allowed the appeal, overturning the rejection of a refund claim as time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal held that Section 11B does not apply to refund claims for service tax not required to be paid by the appellant. Consequently, the appellant was granted the refund claim without limitations imposed by Section 11B, providing consequential relief. en-us Thu, 03 Jan 2019 00:00:00 +0530 Thu, 14 Mar 2019 07:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279354 The Tribunal allowed the appeal, overturning the rejection of a refund claim as time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal held that Section 11B does not apply to refund claims for service tax not required to be paid by the appellant. Consequently, the appellant was granted the refund claim without limitations imposed by Section 11B, providing consequential relief. Case-Laws Service Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279354