https://www.taxtmi.com/caselaws?id=202093 The Tribunal set aside the Order-in-Appeal for the recovery of a refunded Service Tax amount by M/s. India Cements Ltd. The Tribunal found that the Show Cause Notice for recovery was issued beyond the 30-day period stipulated in Section 117 of the Finance Act, 2000. As the Notice was served late, the Tribunal held that the demand for repayment was incorrect and improper. The appeal was allowed, emphasizing the significance of complying with statutory timelines and procedures in refund recovery matters under the Finance Act, 2000. en-us Wed, 17 Jun 2009 00:00:00 +0530 Fri, 28 Jan 2011 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202093 The Tribunal set aside the Order-in-Appeal for the recovery of a refunded Service Tax amount by M/s. India Cements Ltd. The Tribunal found that the Show Cause Notice for recovery was issued beyond the 30-day period stipulated in Section 117 of the Finance Act, 2000. As the Notice was served late, the Tribunal held that the demand for repayment was incorrect and improper. The appeal was allowed, emphasizing the significance of complying with statutory timelines and procedures in refund recovery matters under the Finance Act, 2000. Case-Laws Service Tax Wed, 17 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202093