https://www.taxtmi.com/caselaws?id=758220 The HC dismissed a writ petition seeking refund of excess service tax paid. The petitioner filed the refund application in Form R beyond the one-year limitation period prescribed under Section 11B of the Central Excise Act, 1944 as applicable to service tax under the Finance Act, 1994. The court held that mandamus cannot be issued when there is no corresponding statutory duty on the respondent to consider refund claims filed beyond the prescribed limitation period. The petition was found to lack merit due to the time-barred nature of the refund claim. en-us Fri, 23 Aug 2024 00:00:00 +0530 Mon, 09 Sep 2024 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758220 The HC dismissed a writ petition seeking refund of excess service tax paid. The petitioner filed the refund application in Form R beyond the one-year limitation period prescribed under Section 11B of the Central Excise Act, 1944 as applicable to service tax under the Finance Act, 1994. The court held that mandamus cannot be issued when there is no corresponding statutory duty on the respondent to consider refund claims filed beyond the prescribed limitation period. The petition was found to lack merit due to the time-barred nature of the refund claim. Case-Laws Service Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758220