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2018 (5) TMI 1366 - AT - Service TaxRefund claim - Relevant time - rejection on the ground that they have been filed beyond “one” year from the “let export” date as mandated under N/N. 17/2009-ST - Held that: - the relevant date will have to be adjudged as per the provisions of Section 11B of the Central Excise Act, 1944. In particular portion (A)(i) of the Explanation to Section 11B ibid, namely the date on which the ship in which the goods are loaded leaves India. Matter remanded to the adjudicating authority for the limited purpose of ascertaining whether the refund claims in these two shipping bills have indeed been filed within a period of one year from the date on which the concerned ship left India - appeal allowed by way of remand.
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