https://www.taxtmi.com/caselaws?id=786872 Refund of service tax paid under reverse charge is governed by the one-year limitation in Section 11B of the Central Excise Act, as applied through Section 83 of the Finance Act, rather than the shorter period in a subordinate notification. The relevant date is the date of tax payment, when the refund right crystallises. Failure to state commission amounts in shipping bills is a condonable procedural defect where tax was paid, services were used for exports, no cenvat credit was claimed, and documentary evidence establishes compliance with substantive refund conditions. The refund claims therefore fall within limitation and should not be denied for that omission. 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 Refund of service tax paid under reverse charge is governed by the one-year limitation in Section 11B of the Central Excise Act, as applied through Section 83 of the Finance Act, rather than the shorter period in a subordinate notification. The relevant date is the date of tax payment, when the refund right crystallises. Failure to state commission amounts in shipping bills is a condonable procedural defect where tax was paid, services were used for exports, no cenvat credit was claimed, and documentary evidence establishes compliance with substantive refund conditions. The refund claims therefore fall within limitation and should not be denied for that omission. Case-Laws Service Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786872