Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 360 - AT - Service TaxRefund claim - the subject refund claims of the appellant have been filed beyond the period of one year from the date of export of the relevant goods - rejection on the ground of time limitation - Held that: - clause 2(f) of the N/N. 17/09-ST clarifies that the refund claim is to be filed within one year from the date of export of the goods, and in the face of the Explanation that for this purpose date of export shall be the date on which the proper officer of the Customs make an order permitting clearance and loading of the said goods for exportation under Section 51 of the Customs Act, 1962, the subject claim of refund appears to be not admissible - appeal dismissed - decided against appellant.
|