2007 (10) TMI 278 - AT - Service Tax

Refund claim rejected prior to date of filing of claim as time barred appellant s contention that normal period of limitation of 1 year is not applicable as the payment of tax was by an error and 3 years period is applicable, is not acceptable - It is settled issue that the general period of limitation is not applicable to the refund claim made under tax law when the statute itself lays down the period of limitation held that limitation for refund applicable for erroneous payment also

Summary

The Appellate Tribunal CESTAT, Ahmedabad rejected an appeal for refund of service tax paid before 14-3-2005, as it was beyond the statutory limitation period of one year. The appellants' argument for a three-year limitation period was dismissed, affirming the Commissioner (Appeals) decision. The appeal was rejected on 22-10-2007.