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Delayed Service Tax Refund Application Dismissed for Laches and Lack of Timely Action
Case Law Details
- Case Name
- Airports Authority of India Vs Principal Commissioner of CGST (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Airports Authority of India Vs Principal Commissioner of CGST (CESTAT Delhi)
The appeal challenged an order upholding rejection of a service tax refund claim of ₹30,31,839 on the ground of limitation. The appellant, a registered service provider, had filed the refund claim on 29.08.2022, asserting that excess service tax was paid due to an error in calculating leased land area.
The appellant had entered into an agreement in 1983 with a service recipient for leasing 6500 square meters of land. However, an audit conducted on 05.02.2019 revealed that the actual occupied area was 5169.472 square...
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