Limitation cannot Start to Run unless Right to Receive a Claim or Refund Crystallized: CESTAT sets aside order Rejecting Refund Claim [Read Order]

By Taxscan Team - On June 23, 2022 10:26 am - 2 mins read

Limitation - Claim - Refund - CESTAT - Refund Claim - Taxscan

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Ahmedabad bench presided by Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) has held that limitation cannot start to run unless the right to receive a claim or refund crystallized and set-asides order rejecting refund claim. The appellant, Balkrishna Textiles Pvt Ltd is engaged…

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