https://www.taxtmi.com/caselaws?id=379787 The Tribunal held that the refund claim filed beyond the limitation period under section 11B was not maintainable due to the payment being beyond the scope of the Finance Act, 1994. The judgment emphasized the jurisdictional limitations of officers in sanctioning refunds for amounts paid outside the purview of relevant Acts, citing the case of Mafatlal Industries Limited. The appellant was directed to seek alternative legal remedies as per the law for the recovery of the erroneously paid amount. en-us Mon, 06 May 2019 00:00:00 +0530 Mon, 25 Nov 2019 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379787 The Tribunal held that the refund claim filed beyond the limitation period under section 11B was not maintainable due to the payment being beyond the scope of the Finance Act, 1994. The judgment emphasized the jurisdictional limitations of officers in sanctioning refunds for amounts paid outside the purview of relevant Acts, citing the case of Mafatlal Industries Limited. The appellant was directed to seek alternative legal remedies as per the law for the recovery of the erroneously paid amount. Case-Laws Service Tax Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379787