Limitation not applicable to Service Tax refund in the nature of revenue deposit

Aadhar Stumbh Township Pvt. Ltd. Vs Commissioner of Central Excise & Central Goods & Service Tax Commissionerate (CESTAT Delhi)

I find that there is sufficient evidence on record that appellant had dispatched the refund applications by speed post on 8.11.2016, which were returned by the Department by refusing to accept. Further, refusing of refund by the Department is evident from the facts on record, as the Service Tax Division has been shifted from CGO Complex, New Delhi to Ambedkar Bhawan, Rohini, New Delhi. Thu

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