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2018 (4) TMI 910 - CESTAT CHANDIGARH
Refund claim - time limitation - appellants paid the service tax and later realized that in view of exemption under Notification No. 13/2003-ST dated 20/06/2003 no tax is payable - whether the time limitation would be applicable to the case, as the said amount is not to be considered as a tax? - Difference of opinion - majority order.
Held that: - In view of the decision by majority as recorded, time limit prescribed under Section 11B of the Central Excise Act, 1944 will govern claim for refund of service tax - The appeal file is returned to referral bench for a final decision.