The bench noted that even if the service tax was paid by mistake, the statutory time limit for filing a refund claim must be adhered to
In a recent ruling, the Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) upheld the rejection of time-barred service tax refund claims filed by the appellant. The appellant, Transmission Corporation of Telangana Ltd. had approached the CESTAT against the orders of the Commissioner (Appeals), both dated 31.01.2023, where the…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹2299 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now
