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Tax refund on ocean freight allowed despite limitation period.

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....The HC held that the claim for refund of service tax paid on ocean freight during April 2017 to June 2017 was not barred by limitation u/s 17(1)(c) of the Limitation Act. As the levy of service tax on ocean freight was declared unconstitutional, the refund claim fell outside the purview of the Central Excise Act, 1944. Relying on the Supreme Court's decision in Mafatlal Industries, the HC excluded the period from 15 March 2020 to 28 February 2022 for computing limitation. The respondents were directed to dispose of the refund claims forthwith. The petition was allowed.....

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Tax refund on ocean freight allowed despite limitation period.