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2021 (12) TMI 622 - AT - Service TaxRefund of service tax - refund rejected on the ground of time limitation - HELD THAT:- The decision of the Hon’ble jurisdictional High Court of Judicature at Madras in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2018 (7) TMI 276 - MADRAS HIGH COURT] is binding, wherein it was held that when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because the period of limitation under Section 11B had expired. The rejection of refund is unsustainable - Appeal allowed - decided in favor of appellant.
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