Refund claim - time bar

[Guest]

We submited a claim for refund of service tax U/N 41/2007 as ammended, on commission, paid to the agent situated to foreign country, but we failed to meet the stipulated time limit i.e. 60 days / 6 months from the end of the quarter because of the payment, made to agent. The DC has rejected the claim on the above ground. Now what to do for us Appeal or not ? Guide us about the chance of refund.

[Guest]

Dear Sir, Exemption under Notification No. 41/2007 -S.T. not admissible if refund claim filed beyond 60 days/6 months as the case maybe). Thanks, Pradeep Khatri, (Consultant - Indirect Taxation), [email protected]

[Guest]

Further, it is advisable to file an appeal before concerned authority to keep the matter alive. In my opinion it is not possible to obtain refund, though at a later date, in appeal, the Tribunal may allow the same. Regards, Pradeep Khatri, Consultant - Indirect Taxation, [email protected]

[Mukesh Kumar]

You may also take the ground of general period of limitation of one year unde section 11B of the central excise act, 1944, as applicable to service tax

[Madhukar N Hiregange]

Advisable to agitate the matter as the longer period maybe accepted in future.

AI Summary

Refund Claim Rejected for Late Submission; Consider Appeal Using Section 11B of Central Excise Act for Longer Limitation Period. A refund claim for service tax under Notification No. 41/2007 was rejected due to late submission, exceeding the stipulated 60 days or 6 months period. The claimant seeks advice on whether to appeal the decision. Responses suggest filing an appeal to keep the matter open, though chances of success are uncertain. One advisor suggests using the general limitation period of one year under Section 11B of the Central Excise Act, 1944, as applicable to service tax, while another advises pursuing the matter as longer periods might be accepted in the future.