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2011 (6) TMI 277 - AT - Service TaxRefund of service tax paid on input services - notification no. 41/2007 - export of goods - Held that:- the show-cause notice was issued on the ground that the refund claim filed is time barred and the appellant did not fulfil the condition of notification No.41/07 and on this basis only the lower adjudicating authority has rejected the refund claim. So far as later aspect is concerned, Ld. Commissioner (Appeals), has himself found that the ground of condition of Notification No.41/07 has not been fulfilled, is not correct. This was not challenged by the department at any stage. So far as the issue of limitation of time is concerned from the records of the case it is clear that the appellant paid the duty for the period from April 2006 to December 2007 under protest on 07/05/2009 and filed the refund claim on 23/07/2009, which is well within the time limit prescribed. Therefore, the refund claim is not hit by limitation of time.
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