Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 555 - AT - Service TaxRefund claim - time limitation - Section 11B of the Central Excise Act, 1944 - Held that: - Since, the statutory provision mandates filing of refund application within one year from the relevant date, the time limit prescribed thereunder was to be strictly adhered to by the authorities functioning under the statute - In this case, admittedly, the refund application was filed beyond the period of one year from the relevant date. Thus, the said application, is clearly barred by limitation of time - appeal dismissed - decided against appellant.
|