Time limit on Refund of Service Tax

[Srivatsan Krishnamachari]

Dear Learned Friends,

I understand that in case of a refund on account of cancelation of contract and advance received returned to client; the time limit as per Section 11-B is not applicable. Can I please be provided with any CESTAT ruling or case laws in this regard.

Thanks and With Regards,

K.Srivatsan

[YAGAY andSUN]

Dear Srivatsan,

Please check the following judgment. It is against the appellant.

Brite Neon Signs Vs. CCE, 2002 149 ELT 330 = 2001 (11) TMI 3 - CEGAT, NEW DELHI

Regards

Team YAGAY and SUN

AI Summary

Time Limit for Service Tax Refund on Canceled Contracts: Section 11-B Applicability Discussed in Brite Neon Signs Case A user inquired about the applicability of the time limit for a refund of service tax when a contract is canceled and the advance payment is returned to the client, questioning whether Section 11-B applies. The response directed the user to a relevant judgment, Brite Neon Signs Vs. CCE, which was unfavorable to the appellant, suggesting that the time limit may indeed apply in such cases.