https://www.taxtmi.com/caselaws?id=794440 Refund claims under section 11B, as applied to service tax, must be filed within one year from the relevant date. The claim failed because the appellant could not substantiate with challans and records that the disputed amount represented tax paid on non-taxable services within the prescribed period. The refund was therefore not proved maintainable to the extent disallowed, and the rejection was sustained in favour of the Revenue. en-us Tue, 30 Jun 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794440 Refund claims under section 11B, as applied to service tax, must be filed within one year from the relevant date. The claim failed because the appellant could not substantiate with challans and records that the disputed amount represented tax paid on non-taxable services within the prescribed period. The refund was therefore not proved maintainable to the extent disallowed, and the rejection was sustained in favour of the Revenue. Case-Laws Service Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794440