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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

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…

Balkrishna Textiles Pvt Ltd vs C.C.E.

Counsel for Appellant:   Shri Amal Dave

Counsel for Respondent:   Shri Dharmendra Kanjani

CITATION:   2022 TAXSCAN (CESTAT) 340