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2018 (11) TMI 420 - AT - Service TaxRefund of Service tax paid - denial of refund on the ground of time bar - Held that:- It is brought out that the refund claim has been filed within one year from the date of payment of service tax as provided under section 11B of the Central Excise Act, 1944. When the appellant have complied the time limit prescribed under section 11B and there is provision for extension of time in the notification, the authorities below ought not to have rejected the refund claim stating that the appellants have not furnished sufficient reasons for condonation of delay - refund allowed - appeal allowed - decided in favor of appellant.
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