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2017 (9) TMI 714 - AT - Service TaxRefund claim - N/N. 41/2007-ST dt. 06.10.2007 - rejection on the ground of time bar - Held that: - appellants refund claim for the quarter ended December 2007, is filed on 19.09.2008. The said refund claim, by any stretch of imagination, is beyond the period of sixty days as provided under notification No.41/2007-ST, dt. 06.10.2007 - this belated filing of refund claim for the quarter ended December 2007 has correctly been rejected by lower authorities. As regards second refund claim for the quarter ended June 2008, the said refund claim is undisputedly filed on 10.09.2008. Time limit prescribed under N/N. 41/2007-ST dt. 06.10.200 was amended by N/N. 32/2008, dt. 18.11.2008 wherein the time limit was extended for filing the refund claims from sixty days to six months - the refund claim for the services received and used during the quarter was filed on 10.09.2008 well within the time as extended under N/N. 32/2008 and as clarified by Board Circular dated 12.03.2009 - the refund claim for the quarter ended June 2008 needs to be granted to the appellant. Appeal allowed - decided partly in favor of appellant.
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