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2022 (6) TMI 101 - CESTAT NEW DELHIRefund of the unutilised input services - Rule 5 of Cenvat Credit Rules read with Notification No. 27/2012-CE (NT) - Rejection of refund on the ground of time limitation - HELD THAT:- The Court below have erred in taking the date of defect removal as the date of filing the refund claim. Date of filing refund claim in the facts of the present case is 30.03.2017 and accordingly, it is held that the appellant has filed refund claim within the period of limitation. The Adjudicating Authority is directed to disburse the refund claim within a period of 45 days from the date of receipt of copy of this order alongwith interest under Section 11BB of the Act - appeal allowed - decided in favor of appellant.
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