Refund claim - time limitation - The authorities and for that ...

Tribunal Cannot Extend Time for Refund Claims; Late Submissions Disqualified Despite Duty Being Non-Payable.

August 12, 2022

Case Laws Service Tax AT

Refund claim - time limitation - The authorities and for that matter this Tribunal, being creatures of the statute cannot extend the period of limitation or pass an order to the effect that delayed submission of refund would not disentitled to the refund, even if it pertains to refund of duty paid, which is subsequently, held to be non-payable. - AT

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Refund claim - time limitation - The authorities and for that ...

Tribunal Cannot Extend Time for Refund Claims; Late Submissions Disqualified Despite Duty Being Non-Payable.

August 12, 2022

Case Laws Service Tax AT

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