Monday 7 December 2015

No denial of refund claim just because supporting docs are filed late

Service Tax : In case of refund claim filed under rule 5 of the CENVAT Credit Rules, 2004, read with Notification 17/2009-ST, 'date of filing of refund claim' would be 'date on which refund claim in filed with department in proper form' and not 'date on which documents called for by Department, are furnished'

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