CESTAT upholds Rejection of Service Tax Refund Claim Filed Beyond Time Limit u/s 11B Central Excise Act [Read Order]

By Kalyani B. Nair - On June 12, 2023 9:00 am - 2 mins read

CESTAT - CESTAT upholds Rejection of Service Tax Refund - Service Tax Refund - Service Tax Refund Claim - Time Limit - Central Excise Act - Customs - Excise - taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the rejection of service tax refund claim filed beyond time limit under Section 11B of the Central Excise Act. The appellant, M/s Om India Trading Company Private Limited, is an appeal against the impugned order wherein the refund claim has been…

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