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2019 (3) TMI 1508 - CESTAT CHANDIGARHRefund claim - rejection on the ground of time bar - Section 11B of CEA - Held that:- The relevant date in terms of Section 11B of the Act is the date on which litigation comes to an end i.e. 05.01.2017, thereafter, within almost one month, the appellant filed refund claim. In that circumstances, the refund claim cannot be held as barred by limitation. Accordingly, on the said ground, the appellant is entitled to claim refund. The Ld. Commissioner (Appeals) has held that the appellant has failed to show that whether the order dated 05.01.2017 has attained finality or not? It is not the duty of the appellant to provide all details whether the said order has attainted finality or not, it is the duty of Revenue to show that the said order has not attained finality and has misunderstood by the Ld. Commissioner (Appeals) that the appellant is required to show that the said order has attained finality - Therefore, the Revenue has failed to discharge their onus to show that the said order dated 05.01.2017 has attained finality or not. In that circumstances, the refund claim cannot be rejected. Refund allowed - appeal allowed - decided in favor of appellant.
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