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2013 (7) TMI 394 - CESTAT AHMEDABADRefund claim on double payment – period of limitation - whether assessee would be eligible for claiming refund of service tax when he had mistakably paid the same twice – the demand of the assessee is beyond the period of one year - Court relied upon the decision of CCE, Pune-III V/s Beharay & Rathi Constructions 2008 (12) TMI 95 - CESTAT MUMBAI - Held that:- Service Tax paid when it is not due, can be claimed as refund within time limit as prescribed in Section B - the request of the appellant that if the refund cannot be allowed, they may be allowed to carry forward the amount as a credit, also cannot be accepted as it would virtually amount to refund – appeal decided against the assessee.
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