The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi while remanding the Indiabulls Case for examination of unjust enrichment has held that refund claims of service tax paid on services that were ultimately not rendered cannot be rejected on the ground of limitation. The bench of Binu Tamta (Judicial Member) and Hemambika R….
Membership Required
Already a member? Log in here
