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2018 (5) TMI 978 - AT - Service TaxRefund claim - time limitation - rejection on the ground that the fund claim was filed beyond one year from the date of invoice raised for providing the export services - Held that: - The lower authority considered the date of filing is the date when the physical refund claim along with all the documents were filed whereas the appellant had already filed the refund claim online through ACES portal of CBEC website - The date of filing of refund through ACES should be reckoned as date of filing of refund claim. The refund claim was admittedly filed within one year from the quarter ending to which the refund pertained - appeal allowed - decided in favor of appellant.
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