Chhattisgarh HC: Service Tax Refund Can't Be Denied on Limitation When Payment Was Made During Probe - 09.12.2025

Chhattisgarh High Court held that service tax paid during an investigation cannot be denied as a refund on the ground of limitation under Section 102(3) of the Finance Act, 1994, particularly when the department later drops the proceedings and accepts that no tax was actually due.

Tags : Service Tax Limitation Refund

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