Refund of Service Tax was allowed with Interest allowed on export


Last updated: 24 August 2021

Court :
CESTAT, Bangalore

Brief :
In M/s. Astrazeneca India Pvt. Ltd. v. Commissioner Of Central Tax, Bangalore North [Service Tax Appeal No. 20147 of 2021 dated August 16, 2021], M/s. Astrazeneca India Pvt. Ltd. ('the Appellant') has filed the current appeal against Order-in-Appeal No. 103/2020-21-CT dated December 08, 2020('OIA') wherein the Commissioner of Central Tax (Appeals) ('Commissioner (Appeals)') has rejected the refund claim on grounds of limitation under Section 11B of the Central Excise Act, 1944 ('the CE Act').

Citation :
Service Tax Appeal No. 20147 of 2021 dated August 16, 2021

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