Delay in Filing Service Tax Refund Claim, Refund is Strictly Bound by Statutory Limit: CESTAT dismisses Royal Enfield’s Appeal [Read Order]

The Limitation Act cannot be used to extend the time restriction for allowing a delay in filing for a refund
By Yogitha S. Yogesh - On May 10, 2025 1:37 pm - 2 mins read
Delay in Filing Service Tax Refund Claim - Refund is Strictly Bound - Statutory Limit - CESTAT - Royal Enfield’s Appeal - taxscan

In a major setback to Royal Enfield, the Chennai Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that a refund of service tax is strictly bound by statutory time limit and the Limitation Act is inapplicable. The appellant/assessee, Royal Enfield had filed a refund claim for an amount of Rs.1,79,46,788 claiming…

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