Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1567 - CESTAT ALLAHABADRefund of Service Tax - time limitation - President has given his assent to the Finance Bill on 14 May, 2016, but appellant’s refund application was filed on 18-11-2016 i.e. beyond the period of six months - HELD THAT:- There is no power or jurisdiction of this Court to interfere in the legislation so as to enlarge the period of limitation as provided in the notification. The beneficial notifications have to be interpreted strictly and once the condition of the notification is not satisfied, the benefit cannot be extended. The Authorities working under the Act are bound by the provisions of the Act and notification in question has not given any powers to condone the time period. There are no merits in the appeal - appeal dismissed.
|