https://www.taxtmi.com/highlights?id=65937 Refund of service tax paid - delay in filing refund claim - time limitation - it is found that the appellant was confused in so far as they believed that the refund is to be filed on quarterly basis and therefore, they counted the delay on the basis of the last date of the quarter. If the last date of filing the refund is taken as the end of the quarter then the refund claims have been filed in time. There is a reasonable cause and in this circumstances the discretion are in favor of the appellant. - AT en-us Thu, 06 Oct 2022 08:35:44 +0530 Thu, 06 Oct 2022 08:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65937 Refund of service tax paid - delay in filing refund claim - time limitation - it is found that the appellant was confused in so far as they believed that the refund is to be filed on quarterly basis and therefore, they counted the delay on the basis of the last date of the quarter. If the last date of filing the refund is taken as the end of the quarter then the refund claims have been filed in time. There is a reasonable cause and in this circumstances the discretion are in favor of the appellant. - AT Highlights Service Tax Thu, 06 Oct 2022 08:35:44 +0530 https://www.taxtmi.com/highlights?id=65937