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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Denial of refund claim - even if the Superior Courts in some ...


Superior Courts Grant Refunds Despite Section 11B Time Limits; Central Excise and Customs Act Entities Lack Discretion.

September 11, 2015

Case Laws     Service Tax     AT

Denial of refund claim - even if the Superior Courts in some cases having regard to the specific facts/circumstances ordered refund to be granted ignoring the time limit prescribed under Section 11B ibid, the creatures of Central Excise Act or Customs Act 1962 can not arrogate to themselves similar powers - AT

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