Service Tax Refund | Date of reversal should be considered as date of payment | Cancellation of Flat Booking

Ramesh Kumar Agarwal Vs Commissioner of Central Excise & Central GST (CESTAT Delhi)

Coming to the plea of issue being barred by time, I hold that no doubt the service tax was deposited by the appellant on 4^th October, 2016 and 24 October, 2016 and the refund claim has been filed on 7^th May, 2018 which is absolutely beyond one year from the date of deposit. But admittedly post the said deposit the circumstances arose due to which the transaction value against which the aforesaid service tax was paid,

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