Limitation prescribed under Section 11B is not applicable for the refund filed after introduction of GST, assessment includes self-assessment – Refund Allowed – CESTAT, Delhi

The Hon’ble CESTAT, Delhi vide its order dated 11 February, 2022 in the matter of M/s Jai Mateshwaari Steels Pvt. Ltd. Vs. Commissioner, CGST – Dehradun in Service Tax Appeal No. – 50407 of 2021, held that the limitation as provided under section 11B would not be applicable for the refund filed on 07th March 2019 for the CENVAT Credit lying as on 30th June 2017 and the assessment includes self-assessment made by the assessee.

Facts:The Appellant filed a refund claim on 7th March 2019 for the balance of CENVAT credit lying on 30 June 2017.  The aforesaid refund claim was rejected by the respondent firstly on the ground of limitation as prescribed under Section 11B and secondly on the ground that the refund is arising out of self-assessment and assessment does not include self-assessment, thus cannot be entertained as per Section 142 (8) (b). To read more subscribe today: www.taxo.online

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