Refund Claims Timely if Filed Within One Year of Order Cancellation u/s 11B (5) Explanation B (eb.

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Full Text of the Document

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....Refund claim - time limitation - Service tax was paid on advance received - later the order was cancelled - The relevant date for filing the refund claim is the cancellation of the purchase orders in terms of Section 11B (5) Explanation B (eb) of the Act - If the refund claims are filed within one year from the date of cancellation of the purchase orders, the same shall be entertained as the refund claim are filed in time. - AT....