https://www.taxtmi.com/caselaws?id=34696 A refund of service tax alleged to have been collected without authority of law must still be sought under the governing statute within the prescribed limitation period. Here, the assessee had voluntarily registered and paid service tax without protest, then claimed refund after a later circular clarified taxability. The Tribunal held that section 11B, as made applicable to service tax by section 83 of the Finance Act, 1994, governed the claim, so the refund had to be filed within one year from the relevant date. Because the claim was made beyond that period, it was time-barred and not maintainable. en-us Wed, 07 Oct 2009 00:00:00 +0530 Thu, 12 Aug 2010 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34696 A refund of service tax alleged to have been collected without authority of law must still be sought under the governing statute within the prescribed limitation period. Here, the assessee had voluntarily registered and paid service tax without protest, then claimed refund after a later circular clarified taxability. The Tribunal held that section 11B, as made applicable to service tax by section 83 of the Finance Act, 1994, governed the claim, so the refund had to be filed within one year from the relevant date. Because the claim was made beyond that period, it was time-barred and not maintainable. Case-Laws Service Tax Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34696