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1 ruling found

Madras High Court14 Aug 2026
For assessee
Plus Max Duty Free (Kovai) (P.) Ltd. v. State Tax Officer
Where petitioner operating duty-free airport outlets paid service tax on licence fees and conservancy charges under pre-GST regime and filed refund claims based on CESTAT ruling but were rejected as time-barred, following a binding Division Bench precedent in Union of India v. Flemingo Duty Free Shop (P.) Ltd., [2025] 174 processed with applicable interest

Plus Max Duty Free (Kovai) (P.) Ltd. v. State Tax Officer