Refund claim - time limitation - claim was delayed by a period ...

Service Tax Refund Claim Valid Within Limitation Period u/s 11B; Initial Rejection for Delay Overturned.

May 4, 2022

Case Laws Service Tax HC

Refund claim - time limitation - claim was delayed by a period of 4 days - Since the acknowledgment of the refund application was given on 18.2.2014, i.e. within one year from the date when the ship left India, i.e. on 20.2.2013, such refund application being within the period of limitation as stipulated under Section 11B of the Excise Act could not have been rejected as being barred by limitation. - HC

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Refund claim - time limitation - claim was delayed by a period ...

Service Tax Refund Claim Valid Within Limitation Period u/s 11B; Initial Rejection for Delay Overturned.

May 4, 2022

Case Laws Service Tax HC

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