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. During the audit, Department observed that work contract services have been provided by the appellant in the capacity of a sub-...