Jharkhand HC Directs Refund Determination as CESTAT Order Required Implementation

Kalsi Buildcon Private Limited Vs Principal Commissioner (Jharkhand High Court) The petitioner sought refunds based on the Customs, Excise and Service Tax Appellate Tribunal’s Final Order dated 24.10.2024. The Tribunal had held that the extended period of limitation was not invokable and set aside the demand relating to that period, while directing that demands falling within the normal limitation period were payable along with interest. The petitioner contended that, based on the Tribunal’s order, a refund along with interest had become payable, whereas the respondents disputed th...