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 cl

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