https://www.taxtmi.com/caselaws?id=423772 The Tribunal allowed the appeals, setting aside the rejection of refund claims for service tax paid on Commission Agent's service. It held that the claims were filed within the prescribed time limit under Section 11B of the Central Excise Act, 1944. Emphasizing that the right to claim refund arises upon payment of service tax, the Tribunal granted relief to the appellants, clarifying the interpretation of the time bar provision and ensuring their claims were not time-barred. en-us Fri, 10 Jun 2022 00:00:00 +0530 Wed, 15 Jun 2022 09:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423772 The Tribunal allowed the appeals, setting aside the rejection of refund claims for service tax paid on Commission Agent's service. It held that the claims were filed within the prescribed time limit under Section 11B of the Central Excise Act, 1944. Emphasizing that the right to claim refund arises upon payment of service tax, the Tribunal granted relief to the appellants, clarifying the interpretation of the time bar provision and ensuring their claims were not time-barred. Case-Laws Service Tax Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423772