https://www.taxtmi.com/caselaws?id=380292 The Tribunal upheld the decision that the refund claim for Service Tax paid erroneously on 'Foreign Commission Agent Service' was time-barred under Section 11 B of the Central Excise Act, 1944. The appellant's delay in resubmitting the claim due to missing documents led to the filing date being considered as 25.11.2013, beyond the prescribed time limit. Despite arguments that the provision should not apply to amounts paid under a mistake of law, the Tribunal found in favor of the Revenue, resulting in the dismissal of the appeal and a miscellaneous application for document submission. en-us Thu, 27 Dec 2018 00:00:00 +0530 Wed, 12 Jun 2019 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380292 The Tribunal upheld the decision that the refund claim for Service Tax paid erroneously on 'Foreign Commission Agent Service' was time-barred under Section 11 B of the Central Excise Act, 1944. The appellant's delay in resubmitting the claim due to missing documents led to the filing date being considered as 25.11.2013, beyond the prescribed time limit. Despite arguments that the provision should not apply to amounts paid under a mistake of law, the Tribunal found in favor of the Revenue, resulting in the dismissal of the appeal and a miscellaneous application for document submission. Case-Laws Service Tax Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380292