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Service Tax - Highlights / Catch Notes

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Refund of Service Tax - The refund of tax if any borne by the ...


Refund of Service Tax Must Follow Limitation Period in Section 11B of Central Excise Act, 1944 Despite Late Realization.

April 29, 2021

Case Laws     Service Tax     HC

Refund of Service Tax - The refund of tax if any borne by the petitioner had to be made only within a period of limitation prescribed under Section 11B of the Central Excise Act, 1944 notwithstanding the fact that the petitioner became aware of the wrong payment of tax only after the Central Board of Excise and Customs issued clarification - HC

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