Tribunal Cannot Extend Time for Refund Claims; Late Submissions Disqualified Despite Duty Being Non-Payable.

Tribunal Cannot Extend Time for Refund Claims; Late Submissions Disqualified Despite Duty Being Non-Payable. https://www.taxtmi.com/highlights?id=65075 Refund claim - time limitation - The authorities and for that matter this Tribunal, being creatures of the statute cannot extend the period of limitation or pass an order to the effect that delayed submission of refund would not disentitled to the refund, even if it pertains to refund of duty paid, which is subsequently, held to be non-payable. - AT en-us Fri, 12 Aug 2022 08:28:39 +0530 Fri, 12 Aug 2022 08:28:39 +0530 TaxTMI RSS Generator Tribunal Cannot Extend Time for Refund Claims; Late Submissions Disqualified Despite Duty Being Non-Payable. https://www.taxtmi.com/highlights?id=65075 Refund claim - time limitation - The authorities and for that matter this Tribunal, being creatures of the statute cannot extend the period of limitation or pass an order to the effect that delayed submission of refund would not disentitled to the refund, even if it pertains to refund of duty paid, which is subsequently, held to be non-payable. - AT Highlights Service Tax Fri, 12 Aug 2022 08:28:39 +0530 https://www.taxtmi.com/highlights?id=65075