9911796707
TMI BlogRefund claim for service tax paid on ocean freight not barred by time limitation. Section 11B(5)(B)(ec)...Refund claim for service tax paid on ocean freight not barred by time limitation. Section 11B(5)(B)(ec) of Central Excise Act, 1994 made applicable to Finance Act, 1994 not applicable. Applicability of Section 142(3) of CGST Act, 2017. Refund application filed on 23.11.2020 pursuant to Gujarat High Court decision dated 06.09.2019. Supreme Court dismissed revenue's appeal on 01.09.2023, holding service tax levy not maintainable. Refund claim filed before 31.08.2024, within one year from relevant date. Section 142(3) of CGST Act, 2017 states only Section 11B(2) of Central Excise Act, 1944 to be considered for refund processing. Rejection of refund claim unsustainable. Appellant entitled to refund of service tax paid on ocean freight during disputed period. Impugned order set aside, appeal allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
