Refund claim - time limitation - excess payment of service tax - ...

Service Tax

August 4, 2022

Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such application by one day beyond the period of one year from the relevant date - The period of limitation should be calculated as per the General Clauses Act - the refund application has been filed within time and rejection of refund is incorrect and needs to be set aside. - AT

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Refund claim - time limitation - excess payment of service tax - ...

Service Tax

August 4, 2022

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