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2022 (12) TMI 1333 - AT - Service TaxRefund of excess Service tax paid - rejection on the ground of limitation that the refund claim was filed on 07.2.2019 consequent to the OIA dated 13.10.2017 - HELD THAT:- The letter dated 15.1.2019 filed by the appellant is admittedly not a refund claim whereas, the refund claim was filed on 24.8.2016 which was well within time. Since the refund was rejected, the appellant has taken the matter upto the learned Commissioner (Appeals) and it is that refund which was to be decided by learned Commissioner (Appeals). The refund was supposed to be given by the department on the basis of learned Commissioner (Appeals) order. Even the letter from the appellant was not required moreover, the letter dated 29.1.2019 is not a refund application therefore, the entire basis for rejecting the refund claim being time barred is devoid of merit and fact. Since the appellant is legally entitle for refund on the basis of OIA dated 13.10.2017, the appellant’s refund claim is not time barred. Appeal is allowed.
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