Limitation period not applies to Refund of Service tax paid twice

HIGH COURT OF GUJARAT C C Patel & Associates (P.) Ltd. versus Union of India & 2 AKIL KURESHI AND HARSHA DEVANI, JJ. SPECIAL CIVIL APPLICATION NO. 1861 OF 2005 JULY 5, 2012 JUDGMENT Akil Kureshi, J. The petitioner has challenged the order dated 22nd July, 2004 passed by the Customs, Excise and Service Tax Tribunal (hereinafter to be referred to as “the Tribunal”) by which the petitioner’s appeal, challenging the orders passed by the Revenue Authorities, came to be dismissed. 2. Brief facts may be noted at the outset: 2.1 The petitioner is a Company, p...