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2017 (3) TMI 424 - HC - Service TaxRefund claim - time limitation - Section 11B of the CEA r/w Section 83 of Chapter V of FA, 1994 - Held that: - refund application was made on 19.08.2016 i.e. after a period of almost two years and six months. As per Section 11B of the CEA, 1944 r/w Section 83 of Chapter V of FA, 1994, the refund application is required to be made within a period of one year from the relevant date described u/s 11B of the CEA. The adjudicating authority has no jurisdiction to condone the delay and / or grant refund if the refund application is not made within the period of one year. No power of condonation of delay are vested with adjudicating authority - it cannot be said that adjudicating authority has committed any error in rejecting the refund claim - petition dismissed - decided against petitioner.
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