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Service Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Refund claim - Unjust enrichment - period of limitation - the ...


Refund Claim Not Subject to Section 11B of Central Excise Act Due to Service Tax Paid Under Protest.

May 11, 2015

Case Laws     Service Tax     AT

Refund claim - Unjust enrichment - period of limitation - the letter written to Asstt. Commissioner clearly shows that service tax paid by the appellant is under protest. For deposits made under protest, the provision of section 11B of the Central Excise 1994 are not applicable - AT

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