Service tax refund applied contrary to Section 102(3): CESTAT upholds rejection as time-Barred

Deepak Pandey Vs Commissioner of Service Tax (CESTAT Delhi) In the matter abovementioned CESTAT Delhi upholds order passed by AC and Commissioner (Appeals) who rejected claim of the appellant as time barred. Appeal was filed against the order Commissioner (Appeals) who dismissed the appeal filed by appellant against the order passed by AC rejecting the refund claim of the appellant. Appellant filed an application on 09.02.2017 claiming refund of service tax paid on Government work during the period from April 2015 to December 2015 on the basis of section 102 of the Finance Act, 1994 which cam...