https://www.taxtmi.com/caselaws?id=415856 The Tribunal set aside the decision rejecting the appellant's refund claim as time-barred, following the High Court ruling that a refund claim cannot be barred by limitation if service tax is paid by mistake. The Tribunal emphasized that allowing the Revenue to retain excess tax paid would be unconstitutional. Consequently, the appeal was allowed with consequential benefits in accordance with the law, based on the binding precedent established by the High Court. en-us Thu, 02 Dec 2021 00:00:00 +0530 Tue, 07 Apr 2026 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415856 The Tribunal set aside the decision rejecting the appellant's refund claim as time-barred, following the High Court ruling that a refund claim cannot be barred by limitation if service tax is paid by mistake. The Tribunal emphasized that allowing the Revenue to retain excess tax paid would be unconstitutional. Consequently, the appeal was allowed with consequential benefits in accordance with the law, based on the binding precedent established by the High Court. Case-Laws Service Tax Thu, 02 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415856