Relevant date for refund of services availed will be challans showing date of payment within one year

JSW Dharamtar Port Pvt. Ltd Vs Commissioner of CGST & CX (CESTAT Mumbai) CESTAT Mumbai held that for the purpose of determination of limitation the relevant date in case of services availed will be challans showing the date of payment within one year. Facts- Rejection of refund claim in part to the tune of Rs.30,94,725/- erroneously paid by the Appellant as service recipient of service by way of construction, erection, commissioning or installation of original works pertaining to Port, which was exempted from service tax, and its confirmation by the Commissioner (Appeals) vide above referr...