https://www.taxtmi.com/caselaws?id=383604 The Tribunal upheld the partial refund rejection under the CENVAT Credit Rules, 2004, and the Commissioner (Appeals) rejected the refund claim based on time limitation per Section 11B of the Central Excise Act, 1944. However, the Hon'ble High Court ruled that a refund claim cannot be barred by limitation if service tax is paid by mistake, overriding the Tribunal's orders. Consequently, the appeal was allowed, directing authorities to process the refund in accordance with the High Court's decision. en-us Thu, 25 Jul 2019 00:00:00 +0530 Mon, 11 Nov 2024 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383604 The Tribunal upheld the partial refund rejection under the CENVAT Credit Rules, 2004, and the Commissioner (Appeals) rejected the refund claim based on time limitation per Section 11B of the Central Excise Act, 1944. However, the Hon'ble High Court ruled that a refund claim cannot be barred by limitation if service tax is paid by mistake, overriding the Tribunal's orders. Consequently, the appeal was allowed, directing authorities to process the refund in accordance with the High Court's decision. Case-Laws Service Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383604