Refund of service tax - The appellant has paid the service tax ...

Appellant's 2018 Refund Claim Denied Due to Section 11B Limitation; Argues Mistake of Law Exemption for Tax Paid 2011-2014.

January 5, 2023

Case Laws Service Tax AT

Refund of service tax - The appellant has paid the service tax during the period 2011 to 2014 and claimed the refund in the year 2018. The claim has been rejected on the ground of limitation invoking section 11B. The defence of the appellant is that any tax paid under mistake of law, the limitation under Section 11B does not apply. - AT

View Source

← Previous Next →

Refund of service tax - The appellant has paid the service tax ...

Appellant's 2018 Refund Claim Denied Due to Section 11B Limitation; Argues Mistake of Law Exemption for Tax Paid 2011-2014.

January 5, 2023

Case Laws Service Tax AT

You may also like:

The case pertains to the refund claims of service tax paid under the Reverse Charge Mechanism (RCM) due to a misconception or mistake of law. The tribunal held that...

Refund claim - service tax paid under mistake of law - time limitation - Assessee's claim to refund would not be disallowed solely because it seemed barred by limitation.

Refund claim - Bar of limitation - appellant’s refund claim was maintainable and tax paid by the appellant under misconception of law was to be refunded - AT

Refund of Service Tax - tax deposited on mistake of law - there is no reason to deny the refund claim on the ground of limitation inasmuch as the period of limitation...

Refund of un-utilized Cenvat Credit - refund denied for the reason that the appellant did not debit the refund amount from its Cenvat Credit balance at the time of...

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

The petitioner filed a refund application within the two-year limitation period for the year 2017-2018 on 17.09.2018, and subsequently filed a fresh refund application...

Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the...

The appellant paid service tax voluntarily under reverse charge mechanism before the GST regime. The adjudicating authority denied refund, holding that service tax was...

Refund of Customs Duty - Period of limitation - the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon’ble High Court and before the...

CESTAT allowed appellant's refund claim for EC and SHEC paid during July 2004 to December 2013, overruling time limitation under Section 11B of Central Excise Act, 1944....

Refund claim for unutilised cenvat credit - appellant took re-credit of the rejected amount of refund - the subordinate legislation is effective or in force till the...

Refund of service tax - booking of flat cancelled - Time Limitation - There are no doubt the service tax was deposited by the appellant on 4th October, 2016 and 24...

The appellant, an individual who ultimately paid the service tax to a Trust, is eligible to claim refund of the tax paid under mistake of law. The incidence of tax has...

Rejection of refund claim - eligible exemption - In the facts of the present case, there are no clear averments made by the appellant that conditions prescribed under...

Quick Updates: