https://www.taxtmi.com/highlights?id=81190 Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax. Supreme Court's decision in Union of India vs. ITC Ltd. pertains to unjust enrichment principle u/s 11B. Mandamus cannot be issued to direct consideration of time-barred refund claim. Since refund claim was filed after expiry of limitation period u/s 11B, writ petition lacks merits and is dismissed. en-us Tue, 10 Sep 2024 08:11:15 +0530 Tue, 10 Sep 2024 08:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=81190 Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax. Supreme Court's decision in Union of India vs. ITC Ltd. pertains to unjust enrichment principle u/s 11B. Mandamus cannot be issued to direct consideration of time-barred refund claim. Since refund claim was filed after expiry of limitation period u/s 11B, writ petition lacks merits and is dismissed. Highlights Service Tax Tue, 10 Sep 2024 08:11:15 +0530 https://www.taxtmi.com/highlights?id=81190