TMI BlogRefund of service tax - condonation of delay in filing of claim - it is settled that in case of...Refund of service tax - condonation of delay in filing of claim - it is settled that in case of violation of condition of the notification which is in the nature of procedural lapse, the substantial benefit of the exemption notification cannot be denied. - In view of the above settled legal position, even though there is a delay the same was condoned by the lower authority which is absolutely in line of the above principle laid down by the Hon’ble Supreme Court. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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