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2019 (10) TMI 496 - CESTAT CHENNAIRefund of Service Tax - rejection of claim on the ground of time limitation - quarter July, 2016 to September, 2016 - N/N. 12/2013-ST, dated 01.07.2013 - HELD THAT:- No SCN/deficiency memo was issued to the appellant stating reasons for rejecting the refund. The refund sanctioning authority in the first round of litigation has rejected the refund without stating any reasons. The Commissioner (Appeals) by order dated 23.03.2018, has remanded the matter directing the adjudicating authority to pass a speaking order and also to look into the report of the range officer - In such remand proceedings, the appellant was given a copy of the range officer’s report. On perusal of the range officer report, it is categorically stated by the range officer that the refund claim dated 14.06.2017 is well within time. On reading of Condition No.(e) along with (f) of the notification, it can be seen that the assessee can file one claim for every quarter. The refund claim for invoices under dispute, has been filed on 14.06.2017, which is well within the time - Therefore, on appreciation of facts, the refund claim filed is well within time, and, therefore, the rejection of the same stating the ground of limitation is unjustified. Appeal allowed - decided in favor of appellant.
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