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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Even if there is an omission in the authorization letter as long ...


Refund Claim Valid Despite Authorization Letter Omission if Signatures Uncontested; Technical Defect Can Be Rectified.

November 6, 2015

Case Laws     Service Tax     AT

Even if there is an omission in the authorization letter as long as the assessee company does not dispute the signatures in the refund claim and documents, the omission is only a technical defect which can be condoned or cured. Rejection of refund claim on such a ground is totally unjustified - AT

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