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2017 (7) TMI 903 - CESTAT KOLKATARefund claim - services used for export of goods - rejection on the ground that the demand is time barred under the N/N. 41/2007-ST dt.06.10.2007 - Held that: - N/N. 41/2007-ST prescribed limitation of 60 days from the end of quarter which was amended by N/N. 32/2008-ST dated 18.11.2008 and extended the period of limitation to six months from the end of the quarter - In the present case, the respondent filed a refund claim on 03.07.2008 for the quarter ending on March, 2008. According to the Revenue, the time period of 60 days would be applicable - by Circular dated 12.03.2009 the refund claim for quarter ending March, 2008 filed under N/N. 41/2007-ST as amended by N/N. 32/2008, the limitation would be six months and effective retrospectively - appeal dismissed - decided against Revenue.
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