https://www.taxtmi.com/caselaws?id=755536 CESTAT NEW DELHI upheld rejection of rebate claims as time-barred under Section 11B of Central Excise Act, applicable to service tax provisions. Appellant exported services after paying service tax and sought rebate under Rule 5 of Rules 2005. Court rejected appellant's argument that rebate claims differ from refund claims, noting Explanation A to Section 11B covers such scenarios. For claims from April-September 2007, filed within one-year limit on 30.06.2008, court granted opportunity to submit required documents including export invoices, FIRGs, and service agreements for reconsideration. Appeal partially allowed with modified order directing authorities to reconsider claims upon document submission. en-us Fri, 12 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 21:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755536 CESTAT NEW DELHI upheld rejection of rebate claims as time-barred under Section 11B of Central Excise Act, applicable to service tax provisions. Appellant exported services after paying service tax and sought rebate under Rule 5 of Rules 2005. Court rejected appellant's argument that rebate claims differ from refund claims, noting Explanation A to Section 11B covers such scenarios. For claims from April-September 2007, filed within one-year limit on 30.06.2008, court granted opportunity to submit required documents including export invoices, FIRGs, and service agreements for reconsideration. Appeal partially allowed with modified order directing authorities to reconsider claims upon document submission. Case-Laws Service Tax Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755536