https://www.taxtmi.com/caselaws?id=390485 Where a refund notification for SEZ-authorised operations measures limitation from the actual payment date of service tax and also expressly permits extension of time, the authority must first establish that payment date before rejecting the claim as time barred. On the existing record, the limitation objection could not be conclusively sustained because the payment date was not proved and the lower authority had relied on the invoice date instead. The notification's condonation power also had to be considered, so the dispute was remanded for fresh adjudication on limitation and delay condonation under the notification. en-us Mon, 09 Dec 2019 00:00:00 +0530 Fri, 20 Nov 2020 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390485 Where a refund notification for SEZ-authorised operations measures limitation from the actual payment date of service tax and also expressly permits extension of time, the authority must first establish that payment date before rejecting the claim as time barred. On the existing record, the limitation objection could not be conclusively sustained because the payment date was not proved and the lower authority had relied on the invoice date instead. The notification's condonation power also had to be considered, so the dispute was remanded for fresh adjudication on limitation and delay condonation under the notification. Case-Laws Service Tax Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390485