https://www.taxtmi.com/caselaws?id=393955 Refund claims before the revenue authorities are governed strictly by the statutory limitation period under Section 11B read with Section 83 of the Finance Act, 1994, and the general law of limitation does not apply. Where service tax is paid on activities later asserted to be exempt, a claim filed beyond one year from the relevant payment dates remains barred, even if the payment is said to have been made under a mistake of law. The legal effect is that the statutory time bar controls refund applications and is not displaced by the mistaken-payment argument. en-us Thu, 20 Feb 2020 00:00:00 +0530 Thu, 26 Mar 2020 12:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393955 Refund claims before the revenue authorities are governed strictly by the statutory limitation period under Section 11B read with Section 83 of the Finance Act, 1994, and the general law of limitation does not apply. Where service tax is paid on activities later asserted to be exempt, a claim filed beyond one year from the relevant payment dates remains barred, even if the payment is said to have been made under a mistake of law. The legal effect is that the statutory time bar controls refund applications and is not displaced by the mistaken-payment argument. Case-Laws Service Tax Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393955