Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 11B Central Excise Act | One-Year Limitation Period Applies to Mistaken Service Tax Refund Claims : CESTAT Chandigarh
CESTAT Chandigarh holds that refund claims for mistaken service tax payments by educational institutions are subject to the one-year limitation period under Section 11B of the Central Excise Act. The ruling underscores strict compliance with procedural timelines, even for exempted entities, impacting tax refund claims across sectors.