Whether delay in filing of refund be condoned by dept

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 May 2010 We are located in SEZ. However, where the services received by us are rendered outside the SEZ we have to pay the service tax and claim back the same back by way of refund. The application for refund of service tax paid has to be filed within six months. I want to know whether any clause/notification available whereby we can file for condonation of delay & claim the refund of the service tax paid.

Nilesh

Nilesh (Expert)
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09 June 2010 Dear Sir

As per Notification by 9/2010 service tax “the claim for refund shall be filed, within six months or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit, from the date of actual payment of service tax by such developer or unit to service provider;”

From the above is apparent that Assistant Commissioner has power to extend the limitation period of six months.

Trust the above clarifies

Thanks!!
Nilesh

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