Appeal Dismissed: Time-barred Service Tax Refund Claim Upheld

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal challenging the time-barred portion of a refund claim for Service Tax paid prior to July 2005. The Commissioner (Appeals) decision that the refund claim filed on 18.9.06 was time-barred was upheld as uncontested.

---

---

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal challenging the time-barred portion of a refund claim. The Commissioner (Appeals) held that the refund claim filed on 18.9.06 for Service Tax paid prior to July 2005 was time-barred. The appeal was dismissed as the finding was not contested.

---