https://www.taxtmi.com/caselaws?id=790160 Service tax refund claims are subject to the statutory refund framework under Section 11B of the Central Excise Act, 1944, as applied by Section 83 of the Finance Act, 1994, and a plea of payment under mistake does not by itself displace limitation. The claim was found to be delayed, with no satisfactory explanation for the time taken or proof of prompt pursuit of refund. The record also left inconsistencies unresolved on the leased area and did not show that the excess rent and corresponding tax had been returned to the service recipient. The refund was therefore not maintainable and was rejected as time-barred and unsupported on merits. en-us Wed, 15 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790160 Service tax refund claims are subject to the statutory refund framework under Section 11B of the Central Excise Act, 1944, as applied by Section 83 of the Finance Act, 1994, and a plea of payment under mistake does not by itself displace limitation. The claim was found to be delayed, with no satisfactory explanation for the time taken or proof of prompt pursuit of refund. The record also left inconsistencies unresolved on the leased area and did not show that the excess rent and corresponding tax had been returned to the service recipient. The refund was therefore not maintainable and was rejected as time-barred and unsupported on merits. Case-Laws Service Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790160