https://www.taxtmi.com/caselaws?id=786872 The note addresses refund claims of service tax paid under reverse charge, holding that the governing limitation is the statutory one year period under the parent statute (Section 11B as applied), with the relevant date being the date of payment. It states that subordinate notifications cannot override that substantive statutory limitation. It further explains that non mention of commission in shipping bills is a procedural/technical lapse which may be condoned where substantive conditions for refund (actual payment of tax, use for export, no cenvat credit) are satisfied, and that such omissions do not defeat entitlement to refund. en-us Fri, 20 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786872 The note addresses refund claims of service tax paid under reverse charge, holding that the governing limitation is the statutory one year period under the parent statute (Section 11B as applied), with the relevant date being the date of payment. It states that subordinate notifications cannot override that substantive statutory limitation. It further explains that non mention of commission in shipping bills is a procedural/technical lapse which may be condoned where substantive conditions for refund (actual payment of tax, use for export, no cenvat credit) are satisfied, and that such omissions do not defeat entitlement to refund. Case-Laws Service Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786872