CESTAT Denies Refund of Ocean Freight Service Tax Claim Filed Beyond Limitation


Quick Summary
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has denied a refund claim for service tax paid on ocean freight. The appellant filed the claim over a year after paying the tax, exceeding the one-year limitation period set by Section 11B of the Central Excise Act, 1944. Despite the levy later being declared unconstitutional, the Tribunal upheld the rejection, stating that statutory authorities cannot waive mandatory limitation periods.

Court :
Delhi

Brief :
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 of ₹3.34 lakh paid on ocean freight under the reverse charge mechanism.

Citation :
SERVICE TAX APPEAL NO. 51784 OF 2021

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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Elisa
Published in Service Tax
Views : 4
Attached File : 459474_6117_583608.pdf
downloaded 5 times

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