CESTAT upholds Rejection of Refund claim filed after one year from service Tax payment date 

RJB Estate Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Mumbai) Introduction: In the case of RJB Estate Pvt. Ltd. vs. Commissioner of Central Tax (CESTAT Mumbai), a dispute arose regarding the refund claim of service tax. This article provides an in-depth analysis of the case, including the background, reasons for the refund claim, and the decision reached by CESTAT Mumbai. Background of the Case: On March 25, 2019, RJB Estate Pvt. Ltd. submitted a claim for the refund of service tax amounting to Rs. 17,98,429/-. The company had previously entered into a Memorandum of Understanding with M...