we are a manufacturer, in june we export goods & also get a services from the service provider. we applied for service tax refund as per notification 41/2007. in july-08 but due to some deficit of document department reject our claim. we further reapply with the deficit document in 10-10-2008 but now the department again reject our claim & the reasom for the reject "WE APPLIED FOR THE REFUND CLAIM DELAY"
19 April 2009
If you wish to respond You can place your reliance on the following judgement which state that a procedural delay should be condoned by giving importance to granting of rebate on export of excisable goods. (a)Arunoday Mills Ltd. Vs CCE, Ahmedabad 2003 (156) E.L.T. 790 (T) (b)Rubberwood India (P) Ltd. Vs Commissioner of Customs (Appeals), Cochin 2006 (206) E.L.T. 536 (T)
CAclubindia
