https://www.taxtmi.com/caselaws?id=376855 The Tribunal dismissed the appeal, upholding the impugned order due to the application of Section 11B's time limit for refund claims and the significance of adhering to statutory provisions. The decision emphasized that every refund claim is subject to the one-year time limit from the relevant date, as established in various Supreme Court judgments. The Tribunal clarified that refunds filed beyond the specified period cannot be sanctioned by departmental authorities, reinforcing the importance of complying with statutory time limits for refund claims. en-us Wed, 13 Mar 2019 00:00:00 +0530 Mon, 18 Mar 2019 08:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376855 The Tribunal dismissed the appeal, upholding the impugned order due to the application of Section 11B's time limit for refund claims and the significance of adhering to statutory provisions. The decision emphasized that every refund claim is subject to the one-year time limit from the relevant date, as established in various Supreme Court judgments. The Tribunal clarified that refunds filed beyond the specified period cannot be sanctioned by departmental authorities, reinforcing the importance of complying with statutory time limits for refund claims. Case-Laws Service Tax Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376855