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HomeIndirect TaxesAppellate Authority Can’t Direct Re-Examination of Refund Limitation When Timeliness Was Never...

Appellate Authority Can’t Direct Re-Examination of Refund Limitation When Timeliness Was Never Disputed by Dept.: CESTAT

Indirect Taxes

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By Mariya Paliwala
Appellate Authority Can’t Direct Re-Examination of Refund Limitation When Timeliness Was Never Disputed by Dept.: CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that an appellate authority cannot order a fresh verification of the limitation period for a refund claim when the timeliness of the application was never questioned by the department during the original proceedings. The bench of P. Dinesha (Judicial Member)…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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