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2017 (4) TMI 950 - CESTAT HYDERABADRejection of refund claim - N/N. 41/2007 - rejection on account of time limitation - Held that: - The appellant has confined the contest to refund claim in respect of October 2007 to December 2007 in the present appeal. If the period of six months is computed as provided in the amendment of 32/2008-ST the refund claim is well within the period of six months. The amendment dated 18.11.2008 uses the word that for the words sixty days the words six months shall be substituted - impugned order to the extent of rejecting the refund claim for quarter October 2007 to December 2007 is set aside - appeal allowed - decided partly in favor of assessee.
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