https://www.taxtmi.com/caselaws?id=426637 The Tribunal upheld the rejection of a construction firm's refund claim for service tax paid from 01.04.2015 to 29.02.2016, following a retrospective exemption, as the claim was filed beyond the six-month period required by section 102 (1) of the Finance Act. The Tribunal ruled that the one-year limitation under the Central Excise Act did not apply, emphasizing the strict statutory deadline. As the claim was filed late, the issue of unjust enrichment was deemed irrelevant, leading to the dismissal of the appeal on 17.08.2022. en-us Wed, 17 Aug 2022 00:00:00 +0530 Tue, 23 Aug 2022 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426637 The Tribunal upheld the rejection of a construction firm's refund claim for service tax paid from 01.04.2015 to 29.02.2016, following a retrospective exemption, as the claim was filed beyond the six-month period required by section 102 (1) of the Finance Act. The Tribunal ruled that the one-year limitation under the Central Excise Act did not apply, emphasizing the strict statutory deadline. As the claim was filed late, the issue of unjust enrichment was deemed irrelevant, leading to the dismissal of the appeal on 17.08.2022. Case-Laws Service Tax Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426637