https://www.taxtmi.com/caselaws?id=443828 The Tribunal upheld the rejection of a claim for refund of service tax amounting to Rs. 17,98,429 as the claim was filed beyond the one-year limitation period from the date of payment of tax, in accordance with Section 11B of the Central Excise Act, 1944. The appellant's argument that the relevant date should be the termination of the Memorandum of Understanding was dismissed, and the Tribunal relied on the precedent set by the Supreme Court to support its decision. en-us Mon, 11 Sep 2023 00:00:00 +0530 Wed, 04 Oct 2023 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443828 The Tribunal upheld the rejection of a claim for refund of service tax amounting to Rs. 17,98,429 as the claim was filed beyond the one-year limitation period from the date of payment of tax, in accordance with Section 11B of the Central Excise Act, 1944. The appellant's argument that the relevant date should be the termination of the Memorandum of Understanding was dismissed, and the Tribunal relied on the precedent set by the Supreme Court to support its decision. Case-Laws Service Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443828