https://www.taxtmi.com/caselaws?id=772334 CESTAT Mumbai dismissed Revenue's appeal challenging refund of service tax paid under protest. The refund claim was initially rejected for being filed beyond one-year limitation from payment date. However, CESTAT held that the relevant date for limitation was when the Appellate Tribunal passed its order on 27.10.2021, making the refund consequential, not the original payment date. Since the refund claim was filed within one year of the appellate order, it was timely and valid. en-us Tue, 03 Jun 2025 00:00:00 +0530 Wed, 04 Jun 2025 14:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772334 CESTAT Mumbai dismissed Revenue's appeal challenging refund of service tax paid under protest. The refund claim was initially rejected for being filed beyond one-year limitation from payment date. However, CESTAT held that the relevant date for limitation was when the Appellate Tribunal passed its order on 27.10.2021, making the refund consequential, not the original payment date. Since the refund claim was filed within one year of the appellate order, it was timely and valid. Case-Laws Service Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772334