Delay in service tax refund claim

Others 1005 views 3 replies

Hi,

Please let me know if the ST department can condone the delay in filing of ST refund claim, and if yes under what circumstances can the delay be condoned.


Thanks!
Alpana

Replies (3)

Department may not condone delay as there is no such provision in statute. Anyway, you may get relief at tribunal level.

Thanks! Actually my case is covered by the Export of Services Rule and also the notification 11/2005. So in this case is the time limit of 1 year applicable? Pls clarify

Noti.11/2005 does not provide for time limit. Yet, Sec.11B of the Central Excise Act, is applicable under which the time limit is one year from the date of export. Seems to be difficult even at tribunal level.


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