https://www.taxtmi.com/caselaws?id=424751 The High Court ruled in favor of the appellant in a tax refund case involving Service Tax payments. The Court held that the appellant, providing export services, was entitled to a refund despite the limitation period under the Central Excise Act. Emphasizing the principle that erroneously collected funds must be returned without limitation, the Court directed the Revenue to refund the amount with interest within three months. The Court rejected the Tribunal's decision to deny the refund claim based on previous CESTAT decisions, emphasizing the appellant's right to claim a refund for taxes paid on non-taxable services. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 02 Jun 2023 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424751 The High Court ruled in favor of the appellant in a tax refund case involving Service Tax payments. The Court held that the appellant, providing export services, was entitled to a refund despite the limitation period under the Central Excise Act. Emphasizing the principle that erroneously collected funds must be returned without limitation, the Court directed the Revenue to refund the amount with interest within three months. The Court rejected the Tribunal's decision to deny the refund claim based on previous CESTAT decisions, emphasizing the appellant's right to claim a refund for taxes paid on non-taxable services. Case-Laws Service Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424751