𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 The Tribunal held: "The relevant date for refund, in case of any judgment or order, is the date of such order, not the date of tax payment. Thus, the refund claim is not time-barred."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Punj Lloyd Limited 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant filed a refund application for excess service tax, based on the High Court order dated 12.12.2017. The Department rejected the claim citing limitations under Section 11B of the Central Excise Act, 1944. ⚖️ 𝗜𝘀𝘀𝘂𝗲: • Whether the refund rejection on grounds of limitation under Section 11B is valid?

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal held that the relevant date for refund is the date of the High Court's order, not the tax payment date. Since the refund application was filed within the prescribed time, it is not time-barred. Limitation under Section 11B doesn't apply to refunds due to a mistake of law. Appeal allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Punj Lloyd Limited vs. Commissioner of Central Tax/GST 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.51705 of 2021 (DB) 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 18 January 2024

📜 This ruling clarifies that refund claims based on court orders are subject to the date of the order, not the tax payment date, for calculating the limitation period.