https://www.taxtmi.com/highlights?id=45145 Refund claim - time limitation - it is admitted fact that the appellant is not liable to pay service tax on the said activity. Therefore, time limit prescribed under Section 11B of the Central Excise Act,1944 is not applicable to the facts of this case. en-us Thu, 14 Mar 2019 08:24:48 +0530 Thu, 14 Mar 2019 08:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45145 Refund claim - time limitation - it is admitted fact that the appellant is not liable to pay service tax on the said activity. Therefore, time limit prescribed under Section 11B of the Central Excise Act,1944 is not applicable to the facts of this case. Highlights Service Tax Thu, 14 Mar 2019 08:24:48 +0530 https://www.taxtmi.com/highlights?id=45145