Refund claim u/s 11B filed beyond one year from relevant date is not maintainable

Arshiya Rail Infrastructure Ltd Vs Commissioner of Central GST & Central Excise (CESTAT Mumbai) CESTAT Mumbai held that refund claim under section 11B filed beyond the period of one year from the relevant date is not maintainable. Here, relevant date was date on which appellant has voluntarily paid the short payment of service tax. Facts- The appellants are engaged in the activity of providing services under the category of ‘Cargo Handling Service’ etc. to their clients. The appellants are also holding Category-I license as Container Train Operator and are running container traffic acr...