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2017 (7) TMI 413 - CESTAT HYDERABADRefund claim - commission paid under Reverse Charge Mechanism - time limitation - Held that: - as regards as the refund claim for the quarter ended June, 2008, the refund claim was filed 30.12.2008 that it is 6 months from date of the quarter ended and as per N/N. 32/2008-ST dated 18.11.2008, the time period for filing the refund claims was extended from 60 days to 6 months in N/N. 41/2007-ST, which would mean that this refund claim for the quarter ended June 2008 filed in time - As regards as other refund claims in other three appeals, they were filed within 1 year date of export is not in dispute and the period which has been prescribed for filing the export claim under the N/N. 17/2009-ST (1 year) was applicable to the refund claim for the earlier period also - refund allowed - appeal allowed - decided in favor of appellant.
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