https://www.taxtmi.com/caselaws?id=409731 The Appellate Tribunal CESTAT Chennai allowed the appeal and set aside the rejection of a refund by SIPCOT on developmental charges due to erroneously paid Service Tax. The Tribunal directed the Adjudicating Authority to verify the refund application's compliance with the time limit under Section 11B of the Central Excise Act, 1944. If within the time limit, the Authority was instructed to grant the refund and any consequential benefits. This decision aligned with previous cases and provided clear guidance for resolving the issue. en-us Mon, 12 Jul 2021 00:00:00 +0530 Fri, 23 Jul 2021 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409731 The Appellate Tribunal CESTAT Chennai allowed the appeal and set aside the rejection of a refund by SIPCOT on developmental charges due to erroneously paid Service Tax. The Tribunal directed the Adjudicating Authority to verify the refund application's compliance with the time limit under Section 11B of the Central Excise Act, 1944. If within the time limit, the Authority was instructed to grant the refund and any consequential benefits. This decision aligned with previous cases and provided clear guidance for resolving the issue. Case-Laws Service Tax Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409731