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Section 11B Limitation period for refund of tax starts from date of reversal
Case Law Details
- Case Name
- Pujan Builders Engineers & Contractors Vs C.C.E. & S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Pujan Builders Engineers & Contractors Vs C.C.E. & S.T. (CESTAT Ahmedabad)
The facts in the present case is not under dispute that the appellant have paid the excess service tax during the quarter April to June, 2017, however, the appellant under bona fide belief transferred the said excess paid service tax into their TRANS-1 as balance in personal ledger account. Subsequently, on objection raised by the GST department the appellant have reversed the said amount and also paid an interest of Rs. 52,256/- on 27.02.2019. In these peculiar circumstances, I find that since the appellant has...
