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2017 (4) TMI 385 - AT - Service TaxRefund claim - N/N. 41/2007-S.T., dated 6-10-2007 - rejection for the reason that the claim was time-barred - Revenue took the view that the claim filed on 27-10-2008 has been filed after the time limit of 60 days - Held that: - the clarification with N/N. 17/2009-S.T. issued by the Board is in the nature of a benefit extended to the assessees. It is to be viewed as relaxation of the conditions prescribed under N/N. 17/2009-S.T., even though a one time measure - the exports have taken place prior to the issue of the N/N. 17/2009. It is also seen that the refund claim was filed citing the earlier N/N. 41/2007-S.T. Given the benefit of relaxation in the Board Circular, it emerges that refund claim filed within a period of one year from the date of export should be allowed the benefit of refund of service tax paid in export. Since the refund has been claimed for the exports done between October, 2007 and June, 2008, and the refund has been claimed on 27-10-2008, time-bar will arise for exports which have taken place during the period 1-10-2007 to 26-10-2007. This aspect will need to be re-considered by the original authority - appeal allowed by way of refund.
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