Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act, 1994. Notification 41/2012-ST dated 29.06.2012 prescribed filing refund claim for service tax paid on input services used for export of goods within one year from date of export. Appellants filed refund claims for service tax paid on freight, banking and financial services for exports made during April 2013 to January 2014 beyond one year time limit. Such delayed refund claims are barred by limitation and not admissible despite being substantively eligible. No grounds to interfere with impugned order rejecting delayed refund claims. Appeal dismissed.
Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act, 1994. Notification 41/2012-ST dated 29.06.2012 prescribed filing refund claim for service tax paid on input services used for export of goods within one year from date of export. Appellants filed refund claims for service tax paid on freight, banking and financial services for exports made during April 2013 to January 2014 beyond one year time limit. Such delayed refund claims are barred by limitation and not admissible despite being substantively eligible. No grounds to interfere with impugned order rejecting delayed refund claims. Appeal dismissed.
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