Case Law Details
Case Name : Quality Builders & Contractor Vs Commissioner of Central Excise (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Quality Builders & Contractor Vs Commissioner of Central Excise (CESTAT Delhi)
In a seminal decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, ruled in favor of the appellant, Quality Builders & Contractor. This case was filed against the order passed by the Commissioner (Appeals) upholding the rejection of a service tax refund claimed by the original authority. The crux of the case revolved around the overpayment of service tax and the subsequent denial of the refund.
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