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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund claim - rejection on the ground of limitation - duty ...


Refund Claim Denied: Statute of Limitations Bars Duty Refund Despite Related Judgment or Decree Triggering Refund Eligibility.

March 7, 2017

Case Laws     Service Tax     AT

Refund claim - rejection on the ground of limitation - duty becomes refundable “as a consequence of” judgment, decree etc. - the judgment, decree etc. need not be directly refunded and can be in relation to any precursor of refund - AT

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