Date of judgement is relevant date where duty becomes refundable as a consequence of judgement

Rajendra Mittal Construction Company Pvt Ltd Vs Commissioner of CGST (CESTAT Delhi)

CESTAT Delhi held that where the duty becomes refundable as a consequence of judgement decree order or direction of appellate authority Appellate Tribunal or any Court, the date of such judgement decree, order or direction shall be the relevant date.

Facts- The appellants have been registered for providing work contract services and construction other than residential complex services. Duri

Please become a Premium member. If you are already a Premium member, login here to access the full content.