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2010 (11) TMI 169 - CESTAT, NEW DELHIRefund - time barring - Rule 5 of the Cenvat Credit Rules, 2004 - 100% EOU - it is claimed that they filed the application on 31-3-2008 claiming refund for the period April to June, 2007 which was acknowledged in the above manner, that the original application was reportedly misplaced by the Department and again they were asked to submit copy of the application which they submitted vide their letter dated 16-2-2009 which was acknowledged on 18-2-2009 again without affixing the signature - the copy of this refund claim which was submitted on 10-2-2009 has also been acknowledged in the same manner just by putting dated stamp of the divisional office without any signature of the person receiving the same - The benefit of doubt, therefore, has to be given to the appellant - rejection of refund application on the ground of time bar is not sustainable.
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