Service Tax Refund Claim Filed Beyond Time Limit – CESTAT Upholds Rejection

Om India Trading Company Private Limited Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) Introduction: The recent judgement of CESTAT Kolkata in the case of “Om India Trading Company Private Limited Vs Commissioner of CGST & Central Excise” upheld the rejection of a service tax refund claim. The refund claim, filed by the exporter, Om India Trading Company, was found to be filed beyond the prescribed time limit as per Section 11B of the Central Excise Act, leading to its dismissal. Analysis: In this case, Om India Trading Company initially filed a service tax refu...