https://www.taxtmi.com/caselaws?id=438216 Service tax refund claims are subject to the one-year limitation under Section 11B of the Central Excise Act, 1944 as applied through Section 83 of the Finance Act, with the relevant date treated as the date of payment; claims filed beyond that period are time-barred to that extent. Refund of service tax on inward freight was held outside the scope of Notification No. 25/2012-ST as amended, since the exemption was treated as covering outward freight and exemption notifications must be construed strictly; the claimed refund was therefore not admissible. Where freight and transportation charges were built into cost and the tax burden was passed on to buyers, unjust enrichment applied and the sanctioned refund was correctly credited to the Consumer Welfare Fund. en-us Thu, 02 Feb 2023 00:00:00 +0530 Fri, 26 May 2023 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438216 Service tax refund claims are subject to the one-year limitation under Section 11B of the Central Excise Act, 1944 as applied through Section 83 of the Finance Act, with the relevant date treated as the date of payment; claims filed beyond that period are time-barred to that extent. Refund of service tax on inward freight was held outside the scope of Notification No. 25/2012-ST as amended, since the exemption was treated as covering outward freight and exemption notifications must be construed strictly; the claimed refund was therefore not admissible. Where freight and transportation charges were built into cost and the tax burden was passed on to buyers, unjust enrichment applied and the sanctioned refund was correctly credited to the Consumer Welfare Fund. Case-Laws Service Tax Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438216