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2017 (9) TMI 1441 - AT - Service TaxRefund of Revenue Deposit - time limitation - whether the appellant who had deposited the tax, as their claim for being exempt under N/N.74/93-CE dated 28/02/1993, was not accepted by the Department and subsequently when the matter came to be settled by the Hon'ble Supreme Court and the appellant applied for refund, whether the same has been rightly rejected on the ground of limitation? Held that: - the appellant have deposited the duty under protest - in view of the exemption notification being held applicable in favor of the appellant, subsequently by Hon’ble Supreme Court order, the amount of duty deposited acquired the character of revenue deposit - there is no limitation for refund of Revenue deposit - refund allowed - appeal allowed - decided in favor of appellant.
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