Service Tax – Cestat Ahmedabad: The first refund claim was filed within the stipulated time period and even though the same was returned by the department due to non-submission of Chartered Accountant Certificate, and if the same is filed on the second time, the first date of filing of refund claim should be taken as date of filing of refund claim – Hence, refund application is not time barred – Appeal allowed [Order attached]

Admin
27-Jan-2023 14:58:50