https://www.taxtmi.com/highlights?id=65120 Time Limitation - Cash Refund of Service Tax paid - Service Tax paid against service to be provided which was not so provided when the advances were returned to the customers - Section 142(5) of the GST Act makes it clear that the claim for refund must be processed notwithstanding anything contrary contained in Section 11B of the Central Excise Act. - Department directed to re-consider the application - HC en-us Wed, 17 Aug 2022 08:26:43 +0530 Wed, 17 Aug 2022 08:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65120 Time Limitation - Cash Refund of Service Tax paid - Service Tax paid against service to be provided which was not so provided when the advances were returned to the customers - Section 142(5) of the GST Act makes it clear that the claim for refund must be processed notwithstanding anything contrary contained in Section 11B of the Central Excise Act. - Department directed to re-consider the application - HC Highlights Service Tax Wed, 17 Aug 2022 08:26:43 +0530 https://www.taxtmi.com/highlights?id=65120