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2017 (4) TMI 1318 - AT - Service TaxRefund claim - export of goods - rejection on the ground that the claims were filed after a period of six months from the end of the relevant quarter during which the goods were exported - Held that: - it is apparent that the refund claims were filed within six months from the end of the relevant quarter in which payment of the service tax on commission paid in respect of exported goods. The refund claim cannot be filed before the date on which service tax were remitted. The issue of time bar in this appeal is no longer res integra and is decided by this tribunal in the matter of CCE, Kanpur Vs. Pacific Leather Finishers [2016 (2) TMI 727 - CESTAT ALLAHABAD], where it was held that the limitation cannot start to run unless right to receive a claim or refund crystallized. Refund allowed - appeal allowed - decided in favor of appellant.
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