Tavrur Oils And Fats Pvt Ltd vs Commissioner Central Goods And Service ...

ik-87599195 Delhi High Court 18 December 2024 • 35 min read

Judges (2)

Dharmesh Sharma Coram Yashwant Varma Delivered

Counsel (4)

Priyanshu Counsel Petitioner R. Ramachandran Counsel Respondent Rajat Mittal Counsel Petitioner Suprateek Neogi Counsel Petitioner

Parties (3)

Commissioner Central Goods and Service Tax Respondent South India Krishna Oils and Fats Pvt. Ltd. Petitioner Tavrur Oils and Fats Pvt Ltd Petitioner

Case Significance

Tavrur Oils And Fats Pvt Ltd vs Commissioner Central Goods And Service ... is a Delhi High Court decision dated December 18, 2024 (citation: ik-87599195). Two oil importers filed writ petitions seeking refund of service tax paid on ocean freight during April-June 2017 under CIF contracts, where the overseas supplier engaged and paid for vessel transportation. The respondents contended the refund claims were time-barred under Section 17(1)(c) of the Limitation Act, but the court applied the Supreme Court's COVID-19 order excluding the period between 15 March 2020 and 28 February 2022 from limitation computation. The petitions were allowed and th The bench comprised Justices Dharmesh Sharma and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma. Counsel appearing: Priyanshu (counsel for petitioner), R. Ramachandran (counsel for respondent), Rajat Mittal (counsel for petitioner), Suprateek Neogi (counsel for petitioner).

Summary

Two oil importers filed writ petitions seeking refund of service tax paid on ocean freight during April-June 2017 under CIF contracts, where the overseas supplier engaged and paid for vessel transportation. The respondents contended the refund claims were time-barred under Section 17(1)(c) of the Limitation Act, but the court applied the Supreme Court's COVID-19 order excluding the period between 15 March 2020 and 28 February 2022 from limitation computation. The petitions were allowed and the respondents were directed to process the refund claims with applicable statutory interest.

What was the outcome of Tavrur Oils And Fats Pvt Ltd vs Commissioner Central Goods And Service ...?

Two oil importers filed writ petitions seeking refund of service tax paid on ocean freight during April-June 2017 under CIF contracts, where the overseas supplier engaged and paid for vessel transport...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-87599195)