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2018 (4) TMI 905 - CESTAT MUMBAIRefund claim - time limitation - N/N. 12/2013-S.T. dt. 1.7.2013 - Held that: - it is provided that the refund under the notification should be filed within 1 year from the end of the month in which the actual payment of service tax is made by SEZ unit to the service provider. The Learned Commissioner has not touched upon any of the clause(e) or (f) provided in the notification and he has held that the period of 1 year should be reckoned from the end of the quarter, applying the provisions of Section 11B - the Learned Commissioner should not have decided a case only on Section 11B of the Act, particularly when the specific provisions for limitation is provided under N/N. 12/2013-ST. The matter needs reconsideration - appeal allowed by way of remand.
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