Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Refund claim - time limit - In respect of export of services, ...

Case Laws     Service Tax

February 15, 2018

Refund claim - time limit - In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. - AT

View Source

 


 

You may also like:

  1. Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

  2. Refund claim - relevant date - In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule...

  3. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

  4. Application of time-limit of Section 11B of Service Tax Act, 1994 - the question of application of section 11B would not arise, as in the case, the refund of amount of...

  5. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

  6. Refund of utilized input tax credit - rejection of claim for refund - When the law requires that no application for refund shall be rejected without giving the applicant...

  7. Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining...

  8. Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

  9. In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as...

  10. Rejection of refund claim - CENVAT Credit - export of services under Business Auxiliary Services in respect of the goods located in India - since recipient of services...

  11. Refund of unutilised CENVAT Credits accumulated on account of export of services - The amendment to he Notification No. 27/2012-CE (NT) can have prospective effect and...

  12. Refund of service tax - input service received and used in respect of export of goods - services of transport of export goods through national waterway, inland water and...

  13. The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

  14. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

  15. Refund of unutilized CENVAT credit - In so far the claim for refund of CENVAT credit for the period prior to 01.04.2012 is concerned, as Rule at the relevant point of...

 

Quick Updates:Latest Updates