Limitation period not applicable to refund claim of service tax paid mistakenly
Last updated: 04 February 2022
Court :
CESTAT, Delhi
Brief :
The CESTAT, Delhi in M/s Ishwar Metal Industries v. Commissioner, Central Excise and CGST, [Service Tax Appeal No. 51834 of 2018-SM dated January 28, 2022] set aside the order rejecting the refund claim of the assessee for the Service tax paid mistakenly, passed by the Revenue Authority, on the grounds of limitation. Directed the Revenue Department to refund the amount to the assessee along with the interest @12% within 45 days.
Citation :
Service Tax Appeal No. 51834 of 2018-SM dated January 28, 2022
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Bimal Jain
Published in GST
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