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Refund couldn’t be rejected of ST paid on advance amount for a service not provided due to merger: CESTAT, Chennai

September 10, 2020
Assessee filed refund of ST paid on advance amount charged for service, which later could not be provided due to merger of service provider and service recipient. Tribunal held that a person cannot provide services to self and amount paid would be available as refund. Further, it is held that limitation period of 1 year would not apply in this case as this amount is deposit in nature.
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