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2017 (5) TMI 150 - AT - Service TaxRefund claim - N/N. 17/2009-ST dt. 07.07.2009 - rejection on the ground of time limitation - Held that: - As per the condition of the said notification, the claim for refund shall be filed within one year from the date of the export of said goods. Admittedly, the appellants have filed refund claim beyond one year from the date of export of goods - the time frame within which claim for exemption to be presented is the mandatory requirement for presenting the claim for exemption - refund claims filed by the appellants are not maintainable as time barred - appeal dismissed - decided against appellant.
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