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2010 (10) TMI 1011 - CESTAT AHMEDABADRefund claim - N/N. 41/2007-ST dated 06.10.2007 - N/N. 03/2008-ST dated 19.02.2008 - N/N. 17/2008-ST dated 01.04.2008 - rejection on the ground for non-compliance of the provisions of aforesaid notifications and under the provisions of Section 11 B of the CEA, 1944 - Held that: - the time limit for claiming refund stands extended from 60 days to six months from the end of the quarter. The Board in his Circular No.112/06/2009-ST dated 12.3.2009 has clarified that the refund of service tax in respect of goods exported during the quarter March to June 2008 could be filed till 31 December 2008, if the refund is otherwise admissible - refund cannot be denied on ground of limitation - matter remanded to Commissioner (Appeals) for adjudging the admissibility of the refund claim on merits - appeal partly allowed and part matter on remand.
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