Judgements by Elisa
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CESTAT Denies Refund of Ocean Freight Service Tax Claim Filed Beyond Limitation
Elisa 22 September 2026 at 11:45
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, dismissed the appeal filed by M/s. JK Tyre and Industries Ltd., upholding the rejection of its refund claim of ₹22.07 lakh, comprising service tax of ₹18.73 lakh and interest o
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