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2014 (8) TMI 667 - AT - Service TaxDenial of refund claim - Bar of limitation - Held that:- except for a portion of the claim prior to more than one year from the date of receipt of the claim by the Revenue, the balance amounts claimed as refund would be admissible has to be upheld. Accordingly, the appeal is allowed to the extent of refund claims within one year from the date of export as per the notification and the matter is remanded to the original adjudicating authority for fresh consideration of the claims in terms of the trade notice issued by Commissioner of Central Excise & Service Tax, Dibrugarh - Decided in favour of assessee.
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