https://www.taxtmi.com/caselaws?id=377487 Refund of service tax paid under protest on a disputed liability is not time barred where the substantive tax issue has finally ended and the refund claim is filed soon after that finality. For limitation under Section 11B, the relevant date is the date on which the litigation concluded, not the earlier date of payment, when the tax was paid on a contested demand later held not taxable. The objection based on Section 102 did not defeat the claim on the facts stated, and the Revenue had the burden to show that the earlier decision had not attained finality. The refund was therefore held admissible. en-us Wed, 30 Jan 2019 00:00:00 +0530 Thu, 28 Mar 2019 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377487 Refund of service tax paid under protest on a disputed liability is not time barred where the substantive tax issue has finally ended and the refund claim is filed soon after that finality. For limitation under Section 11B, the relevant date is the date on which the litigation concluded, not the earlier date of payment, when the tax was paid on a contested demand later held not taxable. The objection based on Section 102 did not defeat the claim on the facts stated, and the Revenue had the burden to show that the earlier decision had not attained finality. The refund was therefore held admissible. Case-Laws Service Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377487