https://www.taxtmi.com/caselaws?id=753169 CESTAT Allahabad dismissed revenue's appeal regarding refund claim time limitation. The appellant had deposited service tax amount without actual liability under work contract service provisions of Finance Act, 1994. Since no service tax liability existed, there was no short payment issue. The deposited amount remained as deposit without acquiring tax character as it was not appropriated against any liability. Following Madras HC precedent in Commissioner of C.Ex., Chennai-II v. Ucal Fuel Systems Ltd., the relevant date for refund claim limitation was the order-in-original date, not payment date. The refund claim was filed within prescribed time limits, making Commissioner (Appeals) order legally sound. en-us Tue, 12 Dec 2023 00:00:00 +0530 Mon, 27 May 2024 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753169 CESTAT Allahabad dismissed revenue's appeal regarding refund claim time limitation. The appellant had deposited service tax amount without actual liability under work contract service provisions of Finance Act, 1994. Since no service tax liability existed, there was no short payment issue. The deposited amount remained as deposit without acquiring tax character as it was not appropriated against any liability. Following Madras HC precedent in Commissioner of C.Ex., Chennai-II v. Ucal Fuel Systems Ltd., the relevant date for refund claim limitation was the order-in-original date, not payment date. The refund claim was filed within prescribed time limits, making Commissioner (Appeals) order legally sound. Case-Laws Service Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753169