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2017 (5) TMI 522 - AT - Service TaxRefund claim - excess deposit of service tax - denial on the ground of time limitation - Section 11B of the CEA, 1944 - Held that: - The said statutory provision mandates that an application for refund of duty/service tax shall be filed before the expiry of one year from the relevant date - In this case, the refund application was filed beyond the period of limitation prescribed u/s 11B ibid - In absence of any specific power conferred under the statue empowering the authorities to condone the delay in late submission of refund application, the refund claim filed beyond the period of one year from the date of payment of service tax will be clearly barred by limitation of time - refund rejected - appeal dismissed - decided against appellant.
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