https://www.taxtmi.com/caselaws?id=752316 A refund claim under the service tax regime cannot be used to reopen a self-assessment or re-determine tax liability where the assessee had paid tax on self-assessment and never sought modification of that assessment through the prescribed procedure. Refund proceedings under section 11B, as applied by section 83 of the Finance Act, 1994, are limited in nature and do not permit alteration of an existing assessment. The claim was also filed more than one year after payment, making it time-barred under section 11B. The rejection of the refund was therefore upheld. en-us Mon, 29 Apr 2024 00:00:00 +0530 Sat, 31 May 2025 10:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752316 A refund claim under the service tax regime cannot be used to reopen a self-assessment or re-determine tax liability where the assessee had paid tax on self-assessment and never sought modification of that assessment through the prescribed procedure. Refund proceedings under section 11B, as applied by section 83 of the Finance Act, 1994, are limited in nature and do not permit alteration of an existing assessment. The claim was also filed more than one year after payment, making it time-barred under section 11B. The rejection of the refund was therefore upheld. Case-Laws Service Tax Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752316