Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 830 - AT - Service TaxRefund claim - rejected on the ground that the same were filed beyond the prescribed time limit of 60 days provided under the N/N. 41/2007-ST dated 6.10.2007 - Held that: - Since the present refund application is in relation to availment of the exemption, and is no way, connected with the erroneous payment of service tax, the time limit provided under Section 11B of the Act is not applicable and the time frame prescribed in the Notification dated 6.10.2007 is strictly applicable for consideration of the refund application - Since the Notification dated 6.10.2007 clearly provides that refund application should be filed on a quarterly basis, within 60 days from the end of the relevant quarter, such time limit provided in the notification has to be strictly adhered to for consideration of the refund application. Tribunal in the case of K.S. Oils [2017 (3) TMI 422 - CESTAT NEW DELHI] has held that the time limit provided under N/N. 41/2007 dated 6.10.2007 is strictly applicable for consideration of refund of service tax - the refund claims filed in respect of quarter ending October to Dec. 2007 and Jan. to March 2008 are barred by limitation of time and thus, there is no infirmity in impugned order, in rejecting the refund claims filed by the appellant. With regard to the refund claim filed for the quarter ending April 2008 to June 2008, in terms of the notification dated 18.11.2008, the same is not barred by limitation of time, having been filed within six months from the relevant date. However, since this limitation aspect has not been dealt with by the authorities below, we are of the view that the matter should go back to the original authority for proper verification of the refund applications to ascertain, whether such applications were filed within the prescribed time limit prescribed under Notification No.32/2008-ST dated 18.11.2008. Appeal rejected in part and part matter on remand.
|