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2017 (7) TMI 646 - AT - Service TaxRefund claim - time limitation - whether the refund of service tax in terms of N/N. 52/2001-ST dated 30-12-2011 in respect of service tax paid on the input service and used for export of service is admissible when it is filed beyond the limitation of one year as provided under said notification? - Held that: - As per the statutory time limit, the refund must be filed within one year from the date of export. There is no discretion provided for any authority to condon the delay. In the present case undisputedly refund claim was filed after one year from the date of exports - refund filed by the appellant is clearly time bar and the same cannot be entertained - appeal dismissed - decided against appellant.
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