https://www.taxtmi.com/caselaws?id=431541 The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on time limitation under Section 11B of the Central Excise Act, 1944. The appellant's argument regarding delayed invoice approval and the absence of a time limit for refunds post-GST implementation under Section 142(5) of the Goods and Service Tax Act, 2017, was accepted. The Tribunal determined that Section 11B did not apply to the circumstances, directing the refund of service tax to the appellant. en-us Mon, 28 Nov 2022 00:00:00 +0530 Fri, 16 Dec 2022 09:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431541 The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on time limitation under Section 11B of the Central Excise Act, 1944. The appellant's argument regarding delayed invoice approval and the absence of a time limit for refunds post-GST implementation under Section 142(5) of the Goods and Service Tax Act, 2017, was accepted. The Tribunal determined that Section 11B did not apply to the circumstances, directing the refund of service tax to the appellant. Case-Laws Service Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431541