https://www.taxtmi.com/caselaws?id=410720 The appeal was allowed by the Member (Judicial) as the judgments of the Hon'ble Supreme Court established that unauthorized collections must be refunded. The lower authorities' decisions to reject the refund claim based on limitation under Section 11B were set aside. Despite acknowledging the limitation period, a four-year delay by the appellant in filing the refund application post the Supreme Court judgment led to a denial of interest for the delay period. The appellant was directed to the Original Authority for the calculation and processing of the refund as per the judgment's directives. en-us Fri, 06 Aug 2021 00:00:00 +0530 Sat, 07 Aug 2021 08:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410720 The appeal was allowed by the Member (Judicial) as the judgments of the Hon'ble Supreme Court established that unauthorized collections must be refunded. The lower authorities' decisions to reject the refund claim based on limitation under Section 11B were set aside. Despite acknowledging the limitation period, a four-year delay by the appellant in filing the refund application post the Supreme Court judgment led to a denial of interest for the delay period. The appellant was directed to the Original Authority for the calculation and processing of the refund as per the judgment's directives. Case-Laws Service Tax Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410720