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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Rejection of refund claim - N/N. 41/2007 - The time limit ...


Refund Claim Approved: Time Limits in Notification No. 41/2007 Supplement Act, Not Grounds for Denial /2007.

January 4, 2017

Case Laws     Service Tax     AT

Rejection of refund claim - N/N. 41/2007 - The time limit prescribed in notification issued from time to time is to supplement the provision of mere act - as the appellant has complied with condition of the notification. Therefore, merely on the ground of limitation refund cannot be rejected - AT

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