https://www.taxtmi.com/caselaws?id=799358 Service-tax refunds for ocean freight are subject to the one-year limitation under the statutory refund framework. Where the relevant date is the date of tax payment in other cases, a claim filed beyond one year is time-barred. Statutory authorities cannot waive or disregard that limitation because their jurisdiction is confined to the governing legislation. A challenge alleging that the levy itself is unconstitutional falls outside the statutory refund route and must instead be pursued through constitutional remedies under Articles 226 or 32. The ocean-freight refund claim was therefore barred by limitation. en-us Fri, 18 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799358 Service-tax refunds for ocean freight are subject to the one-year limitation under the statutory refund framework. Where the relevant date is the date of tax payment in other cases, a claim filed beyond one year is time-barred. Statutory authorities cannot waive or disregard that limitation because their jurisdiction is confined to the governing legislation. A challenge alleging that the levy itself is unconstitutional falls outside the statutory refund route and must instead be pursued through constitutional remedies under Articles 226 or 32. The ocean-freight refund claim was therefore barred by limitation. Case-Laws Service Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799358