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2010 (1) TMI 142 - AT - Service TaxClaim of refund under notification no. 41/2007 – period of limitation – original period was 60 days - circular No.112/06/2009-ST dated 12.3.2009. With reference to the relevant provision of Notification 41/2007-ST ibid, the circular clarified that, consequent upon revision of limitation period, any refund claim filed within such revised limitation period would be admissible if it is otherwise in order. Held that: I set aside the orders of the lower authorities and remand this case to the original authority for fresh decision on the refund claim in question. It is made clear that the adjudicating authority should examine the limitation issue also afresh. If the refund claim is found to be within the prescribed period of limitation, it will have to be considered on merits.
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