https://www.taxtmi.com/caselaws?id=418046 The appeal against the rejection of a refund claim under Section 102 of the Finance Act, 1994 was dismissed. The appellant failed to appear during the proceedings, and the High Court's decision in a similar case regarding mistaken payment of service tax and delay in filing refund claims was upheld by the Apex Court. The appellant was not entitled to the refund based on legal interpretation, emphasizing the importance of timely filing. The appeal was dismissed based on the precedent set by the higher courts. en-us Thu, 27 Jan 2022 00:00:00 +0530 Mon, 07 Feb 2022 21:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418046 The appeal against the rejection of a refund claim under Section 102 of the Finance Act, 1994 was dismissed. The appellant failed to appear during the proceedings, and the High Court's decision in a similar case regarding mistaken payment of service tax and delay in filing refund claims was upheld by the Apex Court. The appellant was not entitled to the refund based on legal interpretation, emphasizing the importance of timely filing. The appeal was dismissed based on the precedent set by the higher courts. Case-Laws Central Excise Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418046