The tribunal noted that Section 102(3) explicitly mandated the six-month window and could not be overridden by equitable considerations.
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has upheld the rejection of a refund claim filed by the assessee, ruling that the application was time-barred under Section 102 of the Finance Act, 2016. The tribunal dismissed the appeal, affirming that the six-month limitation period prescribed by the law was…
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