https://www.taxtmi.com/highlights?id=70916 Refund of Service Tax paid - time limitation - It is not the case of the appellant that the service tax was paid under protest, in which case the one year time limit does not apply. The relevant date for the purpose of this case, in which the appellant have voluntarily paid the short payment of service tax, is the date of payment of duty/ tax - Refund was rightly rejected - AT en-us Sat, 15 Jul 2023 08:28:36 +0530 Sat, 15 Jul 2023 08:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70916 Refund of Service Tax paid - time limitation - It is not the case of the appellant that the service tax was paid under protest, in which case the one year time limit does not apply. The relevant date for the purpose of this case, in which the appellant have voluntarily paid the short payment of service tax, is the date of payment of duty/ tax - Refund was rightly rejected - AT Highlights Service Tax Sat, 15 Jul 2023 08:28:36 +0530 https://www.taxtmi.com/highlights?id=70916