https://www.taxtmi.com/caselaws?id=792099 Refund of service tax paid by mistake and claimed before the departmental authorities remains subject to the statutory limitation under section 11B of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994. The Tribunal applied the settled principle that such refund claims cannot be pursued under general limitation rules outside the statutory refund framework. On the facts, the claim was filed beyond the prescribed period and was therefore time-barred, so the rejection of the refund claim was upheld. en-us Fri, 22 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792099 Refund of service tax paid by mistake and claimed before the departmental authorities remains subject to the statutory limitation under section 11B of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994. The Tribunal applied the settled principle that such refund claims cannot be pursued under general limitation rules outside the statutory refund framework. On the facts, the claim was filed beyond the prescribed period and was therefore time-barred, so the rejection of the refund claim was upheld. Case-Laws Service Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792099