2009 (11) TMI 430 - AT - Service Tax

Limitation- The issue in the appeals relates to refund of Service tax. Issue relating to refund of service tax and section 85 of Finance Act applicable. Limitation is three months and delay of further three months condonable. Impugned order set aside. Held that- matter remanded to Commissioner (Appeals) to satisfy himself on sufficient cause for delay and then decide on merit.

Summary

The appeals were dismissed by the Commissioner (Appeals) on the ground of time-bar, wrongly applying the Central Excise Act's limitation period. The issue relates to refund of Service tax, governed by Section 85 of the Finance Act, 1994. The Appellate Tribunal remitted the cases for fresh decision to the Commissioner (Appeals) for consideration of limitation and merits, allowing the appeals by way of remand.