Setback for Royal Enfield: CESTAT Rejects ₹1.79 Cr Refund Claim on SIPCOT Charges Over 31-Day Delay [Read Order]
CESTAT rejected Royal Enfield’s Rs. 1.79 crore refund claim on SIPCOT development charges, holding it time-barred due to a 31-day delay beyond the six-month statutory limit
By Kavi Priya - On May 11, 2025 9:21 am - 3 mins read
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Royal Enfield Motors’ claim for refund of Rs. 1.79 crore in service tax paid on SIPCOT development charges was not maintainable as it was filed beyond the statutory time limit prescribed under Section 104(3) of the Finance Act, 1994. Royal…
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