HC Allows Refund of Voluntarily Paid Service Tax Under Section 142(3) of GST Act

Circor Flow Technologies India Private Ltd. Vs Principal Commissioner of GST & Central Excise (CESTAT Chennai) Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled in favour of Circor Flow Technologies India Private Ltd., allowing their appeal for a refund of service tax paid under the reverse charge mechanism for the period before the Goods and Services Tax (GST) regime came into effect. The tribunal set aside the order of the adjudicating authority and the Commissioner (Appeals) who had rejected the refund claim. The appellant, a manufacturer of valv...