https://www.taxtmi.com/caselaws?id=381494 The Tribunal upheld the decision that the refund claim for Service Tax paid beyond the time limit under Section 11B of the Central Excise Act was not permissible. The appellant's argument that Section 11B did not apply as they did not provide the service was dismissed, with the Tribunal emphasizing that the statutory time limit for refund claims cannot be extended. The Tribunal relied on the precedent set by the Larger Bench decision in Veer Overseas Ltd., affirming the dismissal of the appeal and aligning with the interpretation of Section 11B for refund claims of Service Tax paid. en-us Wed, 12 Jun 2019 00:00:00 +0530 Thu, 13 Jun 2019 06:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381494 The Tribunal upheld the decision that the refund claim for Service Tax paid beyond the time limit under Section 11B of the Central Excise Act was not permissible. The appellant's argument that Section 11B did not apply as they did not provide the service was dismissed, with the Tribunal emphasizing that the statutory time limit for refund claims cannot be extended. The Tribunal relied on the precedent set by the Larger Bench decision in Veer Overseas Ltd., affirming the dismissal of the appeal and aligning with the interpretation of Section 11B for refund claims of Service Tax paid. Case-Laws Service Tax Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381494