https://www.taxtmi.com/caselaws?id=759623 CESTAT Hyderabad dismissed appeals challenging rejection of service tax refund claims filed under Reverse Charge Mechanism. The Appellant argued double payment occurred due to misconception/mistake of law, but tribunal held it was mistake of fact, not law. Court emphasized statutory authorities must operate within prescribed limitations under Service Tax provisions. Since refund claims were filed beyond statutory time limits under Section 11B of Central Excise Act, rejection was proper. Tribunal confirmed authorities lack power to grant refunds outside statutory framework and upheld Commissioner's orders rejecting time-barred claims. en-us Fri, 04 Oct 2024 00:00:00 +0530 Sat, 05 Oct 2024 08:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759623 CESTAT Hyderabad dismissed appeals challenging rejection of service tax refund claims filed under Reverse Charge Mechanism. The Appellant argued double payment occurred due to misconception/mistake of law, but tribunal held it was mistake of fact, not law. Court emphasized statutory authorities must operate within prescribed limitations under Service Tax provisions. Since refund claims were filed beyond statutory time limits under Section 11B of Central Excise Act, rejection was proper. Tribunal confirmed authorities lack power to grant refunds outside statutory framework and upheld Commissioner's orders rejecting time-barred claims. Case-Laws Service Tax Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759623