https://www.taxtmi.com/caselaws?id=430075 The Tribunal allowed the appellant's refund claim of Rs. 92,321 for excess Service Tax payment, ruling it was not time-barred as the claim was filed within one year from the actual payment date. Additionally, the Tribunal granted the refund of Rs. 1,04,125 for another excess payment of Rs. 11,804, finding discrepancies in the taxable value calculations. The Commissioner's decision to reject the refund claim was overturned, and the appeal was allowed. en-us Thu, 13 Oct 2022 00:00:00 +0530 Thu, 10 Nov 2022 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430075 The Tribunal allowed the appellant's refund claim of Rs. 92,321 for excess Service Tax payment, ruling it was not time-barred as the claim was filed within one year from the actual payment date. Additionally, the Tribunal granted the refund of Rs. 1,04,125 for another excess payment of Rs. 11,804, finding discrepancies in the taxable value calculations. The Commissioner's decision to reject the refund claim was overturned, and the appeal was allowed. Case-Laws Service Tax Thu, 13 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430075