Time limit on Refund of Service Tax, Service Tax

[Srivatsan Krishnamachari]

Dear Learned Friends,

I understand that in case of a refund on account of cancelation of contract and advance received returned to client; the time limit as per Section 11-B is not applicable. Can I please be provided with any CESTAT ruling or case laws in this regard.

Thanks and With Regards,

K.Srivatsan

Posts / Replies

[Pradeep Khatri]

Dear Srivatsan,

Please check the following judgment. It is against the appellant.

Brite Neon Signs Vs. CCE, 2002 149 ELT 330 = 2001 (11) TMI 3 - CEGAT, NEW DELHI

Regards

Team YAGAY and SUN