Refund of Tax collected under an Unconstitutional Levy not Governed under Central Excise Act: CESTAT [Read Order]

The Mumbai bench of the Central Excise, Customs, and Services Tax Appellate Tribunal (CESTAT) has held that the refund of the tax collected under an unconstitutional levy under the Central Excise Act was rightly rejected by the authorities. The appellant had filed the refund application before the Jurisdictional Service Tax authorities on 19.09.2016 on the […]

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