CESTAT Rejects Service Tax Refund Appeal Beyond Limitation Period

The Appellate Tribunal CESTAT, Ahmedabad rejected an appeal for refund of service tax paid before 14-3-2005, as it was beyond the statutory limitation period of one year. The appellants' argument for a three-year limitation period was dismissed, affirming the Commissioner (Appeals) decision. The appeal was rejected on 22-10-2007.

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The Appellate Tribunal CESTAT, Ahmedabad rejected an appeal for refund of service tax paid before 14-3-2005, as it was beyond the statutory limitation period of one year. The appellants' argument for a three-year limitation period was dismissed, affirming the Commissioner (Appeals) decision. The appeal was rejected on 22-10-2007.

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