CESTAT Overturns Dismissal due to Lack of Delivery Evidence

Johnsons Controls-Hitachi Air Conditioning India Ltd Vs Commissioner of CGST  (CESTAT Chandigarh) In a landmark ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chandigarh has set aside a dismissal by the Commissioner (Appeals) in the case of Johnsons Controls-Hitachi Air Conditioning India Ltd Vs Commissioner of CGST. The Tribunal’s decision centres on the concept of limitation, as the original appeal was dismissed for being filed beyond the statutory period of 90 days. Analysis: The case stems from a refund claim by Johnsons Controls-Hitachi, a manufacturer of ...