2017 (11) TMI 2065 - AT - Service Tax

Refund claim rejected as time-barred - delay due to choice of jurisdiction to entertain the refund claim - HELD THAT - As after a gap of almost nine months, the refund claim filed by the appellant was returned on the premise that the same is not having the jurisdiction to entertain the refund claim and is required to be filed before the proper forum - On this intimation, the appellant immediately filed the refund claim within 7 days. Therefore, the period of limitation is required to be counted from October, 2010 to February 2011 till 3-5-2011 plus 7 days for which the appellant taken time to file refund claims before the proper office/officer after receipt the intimation from the office of the Central Excise Customs, Rajkot - Refund claim filed by the appellant is within time. Therefore refund claim is within time and the same cannot be rejected on the ground of limitation.

Summary

The appellant's refund claim was rejected as time-barred, but the Tribunal found it was filed within the time limit after considering delays caused by jurisdictional issues. The impugned order was set aside, and the appeal was allowed with consequential relief.