Jeevesh Mehta (Advocate- Corporate Commercial & Indirect Tax Advisory) (861 Points)
04 March 2009Hi,
the limitation period to claim refund of service tax is one year from the date of payment.
Is there any provision by which we can claim the refund when more than one year has elapsed ?
If yes then which provision?
Please advice
regards
Jeevesh
SIDDHARTHA SANKAR ROY
(Government Servant -MOF)
(868 Points)
Replied 04 March 2009
There is no provision under which you can claim refund beyond one year limitation period. Bu if the tax was paid under protest, this limitation is not applicable(Kesoram cement vs CCE)
However, you may consider for adjustment of service tax excess paid or adjustment of service tax received in advance against which no service was provided, against the servie tax liability of subsequent period as per Rule 6(4A) or Rule 6(3) of S.T.Rules, 1994 if otherwise found feasible.
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