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Service Tax Refund claim rejected since filed beyond Section 104 time limit
Case Law Details
- Case Name
- Royal Enfield Motors Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Royal Enfield Motors Vs Commissioner of GST & Central Excise (CESTAT Chennai)
CESTAT Chennai held that refund claim filed beyond statutory time limit of 6 months stipulated under section 104 of the Finance Act, 1994 is liable to be rejected. Accordingly, appeal of the assessee dismissed.
Facts- The appellant had filed a refund claim for an amount of Rs.1,79,46,788/- on 31.10.2017 claiming that the said amount was erroneously collected as service tax by SIPCOT on developmental charges. On verification, it was observed that service tax paid on developmental charges during the period from 1.6...
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