https://www.taxtmi.com/caselaws?id=446327 CESTAT Allahabad dismissed the appeal for refund of excess service tax payment. The refund claim was filed beyond the statutory limitation period of one year prescribed under Section 83 of Finance Act, 1994 read with Section 11B of Central Excise Act. The tribunal held that while limitation does not extinguish the right, it restricts enforcement due to passage of time. The claim being time-barred as filed beyond the prescribed statutory period, the appeal was dismissed without merit, following consistent SC precedent on limitation for refund claims. en-us Fri, 15 Sep 2023 00:00:00 +0530 Thu, 30 Nov 2023 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446327 CESTAT Allahabad dismissed the appeal for refund of excess service tax payment. The refund claim was filed beyond the statutory limitation period of one year prescribed under Section 83 of Finance Act, 1994 read with Section 11B of Central Excise Act. The tribunal held that while limitation does not extinguish the right, it restricts enforcement due to passage of time. The claim being time-barred as filed beyond the prescribed statutory period, the appeal was dismissed without merit, following consistent SC precedent on limitation for refund claims. Case-Laws Service Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446327