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2017 (1) TMI 1415 - AT - Service TaxRefund of excess amount paid by way of service tax - denial on account of time limitation - whether time limits are applicable for grant of refund of service tax? - Held that: - Section 11B of the Central Excise Act, which has been made applicable to refund of service tax clearly states that the refund claim needs to be filed within a period of one year from the relevant date. The excess amount has been paid by the appellant by way of service tax, and hence can be refunded only subject to provision of Section 11B which governs ground of refund of any service tax in this statute - appeal dismissed - decided against appellant.
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