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2018 (5) TMI 1219 - AT - Service TaxRefund claim - time limitation - unjust enrichment - Held that: - the duty incidence was not passed on to anybody else, but was passed to self is tenable in law therefore the order under challenge needs to be modified to that extent that the amount of refund allowed of ₹ 317031/- shall be refunded to the appellant. Time limitation - Held that: - the said amount did not constitute service tax and therefore was not liable to be subjected to the provisions of section 11B in so far as limitation is concerned and therefore the said amount needs to be refunded to the appellant. Appeal allowed - decided in favor of appellant.
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