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2018 (5) TMI 1517 - AT - Service TaxRefund of service tax paid erroneously - rejection on the ground of Time Bar - Section 11B of CEA, 1944 - Held that: - It is not in dispute that the said amount has been paid between 18.3.2015 and 8.3.2015 and the refund claim was filed by the appellant on 24.5.2016 ie., beyond one year from the date of payment of Service Tax - Hon'ble Gujarat High Court in IOCL Case [2011 (12) TMI 540 - GUJARAT HIGH COURT] has held that the period of limitation prescribed under Section 11B of CEA, 1994 is not a procedural requirement and the delay in filing the claim cannot be condoned - refund rightly rejected - appeal dismissed - decided against appellant.
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