Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Mistaken Service Tax Payment not Subject to Refund Limitation u/s 11B of the Central Excise Act: CESTAT
Appeal Against OrderExcise, VAT & Custom
The CESTAT ruled that a mistaken service tax payment is not subject to the refund limitation under Section 11B of the Central Excise Act. This clarifies the rules regarding refunds of service tax paid in error. The ruling protects taxpayers from being unfairly restricted in claiming refunds for genuine mistakes in tax payments.
