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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Refund claim - once the duty is paid under protest then as per ...


Refund Claims on Duty Paid Under Protest Not Time-Barred Per Section 11B Proviso; Appeal Rejection Overturned.

January 23, 2019

Case Laws     Service Tax     AT

Refund claim - once the duty is paid under protest then as per the proviso to Section 11B, the limitation of one year will not apply - the impugned order rejecting the appeal on time bar is not sustainable

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