https://www.taxtmi.com/caselaws?id=441723 The appeal seeking a refund of service tax paid to a builder was dismissed by the Tribunal. The claim was rejected due to being time-barred and lack of evidence showing payment to the government exchequer. The Tribunal emphasized that refund claims, even based on a mistake of law, must adhere to the limitation period set by law. As the tax was adjusted by the builder and not separately paid to the exchequer, no refund was warranted. The appellant was given the opportunity to file a rectification application with proper documentation in the future. en-us Wed, 09 Aug 2023 00:00:00 +0530 Wed, 16 Aug 2023 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441723 The appeal seeking a refund of service tax paid to a builder was dismissed by the Tribunal. The claim was rejected due to being time-barred and lack of evidence showing payment to the government exchequer. The Tribunal emphasized that refund claims, even based on a mistake of law, must adhere to the limitation period set by law. As the tax was adjusted by the builder and not separately paid to the exchequer, no refund was warranted. The appellant was given the opportunity to file a rectification application with proper documentation in the future. Case-Laws Service Tax Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441723