https://www.taxtmi.com/caselaws?id=441491 Refund claims for service tax paid on chit transactions were treated as within limitation because the taxability dispute remained unsettled until the Division Bench judgment dated 14.03.2018, which fixed that date as the start of the refund period. The denial of the extended limitation benefit merely because the claimant was not individually named as a party to the writ proceedings was held unsustainable, since its entitlement flowed from membership in the petitioner association and from the operative judicial directions. The earlier Supreme Court decision could not be used as the commencement date while rejecting the benefit of the later High Court-directed limitation period. The refund objection on limitation was therefore rejected in favour of the assessee. en-us Tue, 27 Jun 2023 00:00:00 +0530 Wed, 09 Aug 2023 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441491 Refund claims for service tax paid on chit transactions were treated as within limitation because the taxability dispute remained unsettled until the Division Bench judgment dated 14.03.2018, which fixed that date as the start of the refund period. The denial of the extended limitation benefit merely because the claimant was not individually named as a party to the writ proceedings was held unsustainable, since its entitlement flowed from membership in the petitioner association and from the operative judicial directions. The earlier Supreme Court decision could not be used as the commencement date while rejecting the benefit of the later High Court-directed limitation period. The refund objection on limitation was therefore rejected in favour of the assessee. Case-Laws Service Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441491