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Chhattisgarh HC: Service Tax Refund Can't Be Denied on Limitation When Payment Was Made During Probe - (09 Dec 2025)

SERVICE TAX

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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