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2013 (12) TMI 1065 - AT - Service TaxRejection of refund claim - Bar of limitation - Notification No. 41/2007 - Commissioner allowed refund claim - Held that:- refund claim was filed by claiming benefit of exemption Notification No. 41/2007 and the period involved in the case is April, 2008 to June, 2008 and July, 2008 to Sept., 2008. For the period from April, 2008 - June, 2008, the period of two months was applicable is also not in dispute. The time limit prescribed under Section 11B would not apply since the case relates to benefit of notification and the conditions laid down in the Notification have to be fulfilled - The respondent claimed benefit of Notification, the same is required to be construed strictly and the refund claim filed beyond the period of two months from April to June, 2008 is hit by limitation of time prescribed in the Notification. So far as the period involved July, 2008 - Sept., 2008 is concerned, the time limit of six months would apply as the period is covered under the amendment to notification. refund was to be filed within two months of quarter ending and the time limit was to expire after the introduction of amendment Notification No. 32/2008-S.T., dated 18-11-2008. Therefore, the period shall be covered under the amendment provisions of prescribed time limit of six months. This is to be re-quantified in terms of the Notification No. 32/2008. Therefore, this case is remanded to the lower adjudicating authority for limited purpose of re-quantification of refund claim for the period from July, 2008 to Sept., 2008 - Decided in favour of Revenue.
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