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2018 (2) TMI 2000 - AT - Service TaxSecond claim for Refund of service tax paid - service of Foreign Exchange Sales services provided by broker - rejection on the ground of time limitation - HELD THAT:- The Revenue had not disputed the submission of the first Refund claim which is within the period of limitation. The appellant modified the refund claim and filed on 27/01/2009 for ₹ 4,20,403/- which is in continuation of the earlier refund claim. The Tribunal in various decisions held that re-submitted claim was in continuation to earlier claim and not hit by limitation and followed the decision of the Hon’ble Gujarat High Court in the case of UNITED PHOSPHORUS LTD. VERSUS UNION OF INDIA [2003 (5) TMI 76 - HIGH COURT OF GUJARAT AT AHMEDABAD]. Hence, there is no reason to interfere in the order of the Commissioner (Appeal). Appeal dismissed - decided against Revenue.
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