Refund Claims for Excess Service Tax Payments Filed Late Are Barred by Limitation Under Relevant Excise and Customs Laws.

Refund of excess payment of service tax - Period of limitation - the refund claims filed beyond statutory period of limitation as prescribed by the statute (Section 11B of Central Excise Act, 1944 or Section 27 of the Customs Act, 1962) are barred by limitation. - AT .....

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