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2018 (4) TMI 1100 - AT - Service TaxRefund of CENVAT credit - time limitation - refund claim filed after the expiry of 60 days provided in the N/N. 41/2007-ST - Held that: - Tribunal in the case of M/s. Knitex Textiles Pvt. Ltd. Vs Commissioner of Central Excise, Mumbai [2015 (3) TMI 1102 - CESTAT MUMBAI] has taken into consideration a subsequent Notification No. 17/2009-ST, dated 07.07.2009, which extended the period for filing refund claims to one year and has observed that the exports undertaken prior to 07.07.2009 and the refund claims being filed within one year would be covered by the notification. The case of respondent is that some of the claims would fall within the time-limit of one year as prescribed in the subsequent N/N. 17/2009-ST, dated 07.07.2009 - the matter remanded to the original authority for deciding the refund claim afresh - appeal allowed by way of remand.
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