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2022 (10) TMI 516 - CESTAT CHENNAIRefund claim of service tax paid on input service used for export of the manufactured goods - Computation of time period - whether the period of one year should be computed from the date of resubmitting the refund claim or the date of original claim? - HELD THAT:- Needless to say that the date of original submission has to be taken for computing the period of one year as it is the date on which the appellant has filed the claim initially. The claim has been returned and not processed and rejected by the department. When the claim is returned for resubmission, the appellant is allowed to make the required rectification. The rejection of the refund claim on the ground that the same is time-barred when computed from date of resubmission of the refund claim is erroneous and requires to be set aside - appeal allowed.
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