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2017 (12) TMI 1031 - AT - Service TaxRefund claim - service tax paid on the commission, now the bank guarantee is surrendered by M/s. HAL ahead of expiry period of 31 months - refund denied on the ground of time limitation - Held that: - refund has to be filed within one year from the date of payment and the date of payment in the present case was 05.08.2009 and the refund was preferred on 04.11.2009 which is beyond the period of one year - reliance placed in the case of Assistant Collector of Customs Vs. Anam Electrical Manufacturing Co. [1997 (1) TMI 80 - SUPREME COURT OF INDIA] wherein the Supreme Court has categorically held that the “relevant date” for the purpose of refund u/s 11B read with Section 83 of the FA is from the date of payment - appeal dismissed - decided against appellant.
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