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2019 (12) TMI 1091 - CESTAT HYDERABADCondonation of delay in filing refund claim - Refund of service tax - time limitation - refund claim has been filed beyond the period of one year stipulated in the Notification No 17/2011 - HELD THAT:- In similar cases with respect to Exemption Notification No 7/2011 available to SEZ developers, this Bench had taken a liberal view and condoned the delay as was available under the Exemption Notification - reliance can be placed in the case of HBL POWER SYSTEMS LTD. VERSUS CCCE&ST, VISAKHAPATNAM-II [2018 (10) TMI 168 - CESTAT HYDERABAD] where the delay in filing refund claims by the SEZ unit was condoned by this Bench. The delay in filing the refund claim is condoned and the original authority is directed to sanction refund claim to the extent admissible on merits - appeal allowed.
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