Refund claim - time limitation - Whether the statutory time ...

Statutory Time Limit u/s 11B Not Applicable for Refund Claims on Erroneous Deposits Without Liability.

May 14, 2022

Case Laws Service Tax AT

Refund claim - time limitation - Whether the statutory time prescribed under section 11B shall be applicable to the amount erroneously deposited by the appellant despite having no liability to deposit the same? - reverse charge mechanism - at the time of the payment the payment had no colour of liability as already discussed above section 11B of Excise Act is not applicable - AT

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Refund claim - time limitation - Whether the statutory time ...

Statutory Time Limit u/s 11B Not Applicable for Refund Claims on Erroneous Deposits Without Liability.

May 14, 2022

Case Laws Service Tax AT

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