Service Tax Refund Claims Must Cite Notification & Provision: CESTAT Ahmedabad

Rallis India Limited Vs C.C.E-Bharuch (CESTAT Ahmedabad)

The case of Rallis India Ltd. vs. C.C.E Bharuch before CESTAT Ahmedabad involved the denial of a refund claim for June 2013. The company contended that it was eligible for a refund under Notification No. 40/2012-ST and argued that a procedural lapse should not justify the denial. The department, however, processed refunds for the period July to September 2013 under Notification No. 12/2013-ST, which came into effect on July 1, 2013, but rejected the claim for June 2013, as it fell outside the notification’s applica

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