Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 722 - AT - Service TaxSEZ unit - refund claim - N/N. 9/2009-S.T. dated 3rd March, 2009 - rejection on the ground of time bar - Held that: - reliance placed in the case of M/s. Cumins Technologies India Pvt. Ltd. Versus C.C.E. & S.T., Bhopal [2016 (12) TMI 794 - CESTAT NEW DELHI], where it was held that rejection of refund claim on the ground of limitation will not hold good and the application should merit consideration for grant of refund - the matter is required to be adjudged in the light of the above mentioned decision - appeal allowed by way of remand.
|