Limitation Period Not Applicable to refund of Service Tax Paid Mistakenly

Ishwar Metal Industries Vs Commissioner, Central Excise and Central Goods & Service Tax (CESTAT Delhi)

Limitation period not applicable to refund claim of service tax paid mistakenly

The CESTAT, Delhi in M/s Ishwar Metal Industries v. Commissioner, Central Excise and CGST, [Service Tax Appeal No. 51834 of 2018-SM dated January 28, 2022] set aside the order rejecting the refund claim of the assessee for the Service tax paid mistak

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