Rejection of Refund Claim of Educational Cess on ground of Limitation and Unjust Enrichment: CESTAT quashes Order [Read Order]

By Shabna Rahim - On July 10, 2023 12:30 pm - 2 mins read
Rejection of Refund Claim of Educational Cess - Rejection of Refund Claim - Refund Claim - Educational Cess - Limitation and Unjust Enrichment - CESTAT - Taxscan

The Chennai bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the order passed by the adjudicating authority for rejecting the refund claim of educational cess on the ground of barred by limitation and unjust enrichment.  Oil and Natural Gas Corporation Limited, the appellant assessee was engaged in the manufacture of crude…

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