WHAT IS RELEVANT DATE FOR CALCULATION OF LIMITATION PERIOD IN RESPECT OF FILING REFUND CLAIMS RELATING TO SERVICE TAX?

The �relevant date for the purpose of refund as per section 11B of the Central Excise Act, 1944 which is applicable to Service Tax also, is the date of payment of Service Tax. Thus, the limitation period of one year is to be calculated from the date of payment of the Service Tax