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2008 (7) TMI 132 - CESTAT BANGALORE
Service tax paid on the finance charges collected from their customers – refund filed on realizing that the collection was beyond the authority of law – held that even in respect of illegal levy, the appellants should file the refund claim within time limit u/s 11B. Since in this case the refund claim had been filed beyond the statutory time limit, the Original Authority could not have granted the same