https://www.taxtmi.com/caselaws?id=377487 The appellant, a service provider, filed a refund claim which was rejected as time-barred by the Revenue. The Tribunal held that the claim was not time-barred under Section 11B of the Act, emphasizing the Revenue's burden to prove the lack of finality of an order. The Tribunal set aside the order, allowing the appeal and granting the appellant the refund claim. This case clarifies the importance of finality of orders in determining time limitations for refund claims and highlights the Revenue's responsibility to establish the lack of finality of an order. 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 The appellant, a service provider, filed a refund claim which was rejected as time-barred by the Revenue. The Tribunal held that the claim was not time-barred under Section 11B of the Act, emphasizing the Revenue's burden to prove the lack of finality of an order. The Tribunal set aside the order, allowing the appeal and granting the appellant the refund claim. This case clarifies the importance of finality of orders in determining time limitations for refund claims and highlights the Revenue's responsibility to establish the lack of finality of an order. Case-Laws Service Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377487