Home Judgments & Orders Tribunal Service Tax Refund Cannot Be Claimed Once Barred By Limitation: CESTAT

Service Tax Refund Cannot Be Claimed Once Barred By Limitation: CESTAT

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The Ahemedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has recently held that the refund of service tax can’t be claimed once the same is barred by limitation under section 11B of the Central Excise Act, 1944.

The refund claim was rejected on the basis of non-production of evidence or documentary proof that the appellant has not passed the incidence of duty to its customers.

The department also found that the refund claim was filed after one year from the date of payment of service tax as specified under Section 11B of the Central Excise Act, 1944 made applicable to service tax under Section 83 of the Finance Act, 1994.

The Tribunal said, “we find that the refund claim filed by the appellant would be governed by the provisions of limitation prescribed under Section 11B of Central Excise Act, 1944. Since the refund was filed after expiry of limitation the same cannot be entertained.”

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