Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 485 - CESTAT NEW DELHIRefund of service tax - amount was paid under protest or not - time limitation - application of Section 11B(5) of the Central Excise Act, as applicable to the provisions of Service Tax - reverse charge mechanism - HELD THAT:- From the facts on record and particularly the correspondence after the grant of stay by the Hon’ble Madras High Court to the Association of the appellant, the fact of payment under protest is ipso facto writ large on the face of the record, in view of the series of correspondence discussed. The fact of payment under protest is also evident from the letter dated 27.09.2019 (Annexure A-8), in the appeal filed, wherein the appellant stated that they have deposited the tax in response to the repeated correspondence and had reiterated that the matter is sub-judice with regard to levy of service tax. There is no limitation applicable for the refund claimed by the appellants - the Adjudicating Authority is directed to grant refund within a period of thirty days from the date of receipt of copy of the order, alongwith interest as per rules. Appeal allowed - decided in favor of appellant.
|