No Violation of Section 11B: CESTAT Upholds Service Tax Refund

Principal Commissioner Vs Mobinteco Ltd. (CESTAT Delhi) In a recent case before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi, the issue revolved around the admissibility of a service tax refund claimed by M/s. Mobinteco Ltd. The Revenue appealed against the order of the Commissioner of Central Tax (Appeals II) Delhi, which had set aside the original order and sanctioned the refund. The primary contention was related to the applicability of Section 11B of the Central Excise Act, 1944, to service tax and the associated time limitation for claiming a refund. Background: ...