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Time limit for claim of Refunds

Service Tax - Started By: - vasudevan unnikrishnan - Dated:- 20-9-2016 Last Replied Date:- 30-9-2016 - The refund procedures are made applicable from Central Excise Act,1944 as per sec 83 of Finance Act,1994. Section 11B envisages different situations and different Relevant Date for filing of Refund claims. In certain cases,the tax would have been paid during April or any such month wrongly on amount which is not taxable. The mistake is noticed much after filing ST3 return and finalising the sel .....

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elf assessment as adopted for issue of SCN for demand for short payment/non payment in terms of section 73(1). Expert views are solicited. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = In such cases we may revoke the writ jurisdiction for getting refund. - Reply By CA Surender Gupta - The Reply = I do fully agree with the views expressed in the query. All knows that normal period of limitation for raising demand was one year from the relevant date. Correspondingly, the period for claiming refu .....

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n amount and not tax and, therefore, the period of limitation would not be applicable. However, contrary views are also there. Hence, facts and circumstances of the case are highly relevant for this purpose. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Explanation (B) of Section 11 B of Central Excise Act, 1944 defines relevant date' as relevant date means,- (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themsel .....

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fined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid; (c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory for export out of India, the date of entry into the factory; (d) in a case where a manufacturer is required to pay a sum, for a certain .....

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