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2017 (9) TMI 1123 - AT - Service TaxRefund claim - whether refund claim for ₹ 20,57,416/- filed on 28.9.2015 for the period from 01.4.2014 to 30.3.2015 is barred by the limitation prescribed under Sec 11B of CEA 1944 as applicable to Service Tax matters by virtue of Sec. 83 of Finance Act, 1994? - Held that: - all refund claims arising out of payment of duty/tax under a particular statute be filed in accordance with the provisions of the said statute - relaince placed in the case of Commissioner of Service Tax, Ahmedabad. Versus M/s. Gujarat State Road Transport Corporation [2012 (12) TMI 673 - CESTAT, AHMEDABAD], where it was held that law on the refund of an amount paid as duty or tax liability is governed by provisions of Section 11B of the Central Excise Act, 1994 - appeal allowed - decided in favor of Revenue.
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