https://www.taxtmi.com/caselaws?id=761024 CESTAT Chandigarh held that while Gujarat HC declared the levy ultra-vires in September 2019, the appellant's refund claim for amounts deposited in June-July 2017 was time-barred as it was filed beyond one year from the HC order. However, amounts deposited after the HC judgment in November 2019 were refundable with interest, as the department had no right to demand payment after the levy was declared ultra-vires, despite revenue's pending appeal to SC without stay. en-us Tue, 29 Oct 2024 00:00:00 +0530 Tue, 29 Oct 2024 14:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761024 CESTAT Chandigarh held that while Gujarat HC declared the levy ultra-vires in September 2019, the appellant's refund claim for amounts deposited in June-July 2017 was time-barred as it was filed beyond one year from the HC order. However, amounts deposited after the HC judgment in November 2019 were refundable with interest, as the department had no right to demand payment after the levy was declared ultra-vires, despite revenue's pending appeal to SC without stay. Case-Laws Service Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761024