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2014 (12) TMI 914 - AT - Service TaxDenial of refund claim - period of limitation - input services used in export of goods -Notification No. 41/2007, dated 6-10-2007 - Held that:- Under the Notification No. 41/2007 refund was to be filed within sixty days from date of export of the goods. This period of sixty days was increased to one year under Notification No. 17/2009, dated 7-7-2009. The Commissioner (Appeals) has granted the benefit of Notification 17/2009, dated 7-7-2009 by treating time-limit of one year for granting the refund. I do not find any infirmity in this finding of Commissioner (Appeals). Officers of Department are governed by the provisions of Acts/Rules and Notification issued under Act/Rules. Therefore Commissioner (Appeals) has rightly invoked provisions of Notification Nos. 41/2007 and 17/2009, dated 1-7-2009 in deciding the appeal - Decided against assessee.
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