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2013 (11) TMI 652 - ALLAHABAD HIGH COURTRefund claim of service tax paid on input services utilized in export of goods - part of the refund claim denied on the ground that the claim pertains to period 16.08.2011 to 15.09.2011 whereas Shipping Bill No.4642020 dated 21.07.2011 submitted by them does not cover period of refund - Held that:- Refund claimed pertains to a later period, whereas the Shipping bill enclosed with the refund claimed was dated 22.2.2011, is a finding of fact. The Commissioner (Appeals) as well as the CESTAT have recorded categorical findings that as claimed by the appellant there was no clerical error. The facts available on record clearly established that the claim was not for the period for which the refund was claimed. The goods exported vide the said Shipping bills, were not stored/warehoused during the period of 16.9.2011 to 15.10.2011, and were in fact exported well before that period is a finding of fact, which does not raise any question of law to be considered by the Court - Decided against assessee.
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