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2018 (6) TMI 1301 - AT - Service TaxSEZ Unit - Refund of service tax paid - time limitation - N/N. 17/2011-ST dated 01.03.2011 and 40/2012-ST dated 20.06.2012 - case of appellant is that it took time to collect necessary documents and file the refund claim - Held that:- Whenever a notification is issued all relevant factors are considered by the Government before issuing it. As the process of collecting documents may take time, this notification provided one complete year from the date of payment of service tax for the applicant to file the refund claim. The notification further allowed by the Assistant Commissioner or the Deputy Commissioner discretion is beyond one year if he has reasons to do so. In this case the appellant could not put forth in satisfactory reasons for filing the refund claim after more than one year of delay - there is no reason for the refund claim to be filed so late. Appeal dismissed - decided against appellant.
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