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2019 (5) TMI 262 - AT - Service TaxRefund of service tax - N/N. 41/2016-ST, dated 22.09.2016 - rejection on the ground of time limitation - HELD THAT:- SIPCOT has informed the appellant to file refund claim only with much delay. The last date for filing the refund claim is 30.09.2017. The letter has been issued by SIPCOT only on 12.09.2017 although notification was issued on 22.09.2016. However, the appellant has taken efforts to file the refund claim on 03.10.2017. It is also submitted by the consultant that they were directed by SIPCOT to file the refund claim before divisional office of the appellant/assessee. The last date for filing the refund claim according to the department is 30.09.2017. It is brought to the notice that 29th, 30th of September, 2017 as well as 1st and 2nd October, 2017 were Government holidays and non-working days in the State of Tamil Nadu. Therefore, the next working day was only 03.10.2017. The appellant has approached the Alandur office on 03.10.2017 and from there they were directed to approach the Egmore office. Thus, the appellant has taken all steps to make the refund claim within time. Only because they had to file the refund claim at Egmore office, the delay of one day, if any, has occurred. There has been delay on the part of the SIPCOT to inform the appellant and also taking note of the fact that the last date for filing the refund claim was a holiday, in the interest of justice, the delay of one day, if any, has to be condoned. Appeal allowed - decided in favor of appellant.
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