Service Tax
TRT-2025-
Cestat-Ahmedabad
Date:-13-06-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date- 13 June 2022
Facts:
- The appellant, Aashirvad International, filed refund claim after stipulated time of one year as prescribed in the notification.
- They contended that time-limit is a procedural requirement and breach of said requirement does not disentitle the appellant for the refund claim.
- The Revenue submits that the time limit is a mandatory requirement as prescribed in the notification and there is no dispute that appellant has filed refund claim after one year therefore, the refund was rightly rejected on time-bar.
Issue:
- Whether the appellants refund claim is rightly rejected on time-bar?
Order:
- The Tribunal observed that appellant has not disputed the delayed filing on refund claim. The appellant have filed the refund claim beyond one year time limit which is mandatory and there is no provision for condoning of delay. Accordingly, the lower authorities have rightly rejected the refund claim on time-bar.
- The impugned order is upheld and the appeal is dismissed.
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