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ST - Refund claim of appellant being not in dispute before any higher judicial authority, Sec 11B Clause (B)(ec) will not get attracted - claim time-barred: CESTAT


The question is what has been deposited is a tax or amount

The vital issue involved in this case is the limitation of filing of refund claim of service tax paid by the appellant. There are a number of judicial pronouncement even of CESTAT itself which holds that since the service tax was not leviable, the amount deposited cannot be treated as 'tax' and when the amount deposited as' amount' the period of limitation under Section 11B will not apply. Here also the amount deposited has not been held to be not tax, there should be no limitation. Such contradictory judgements lead to litigation.

cestat cestat 28/02/2017

 

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