Rejection of Service Tax refund Valid if not applied online within due date

JPG Construction Pvt Ltd. Vs Commissioner of Goods & Service Tax (CESTAT Delhi) The Application for refund of service tax has to be made within the period stipulated in sub-section (3) of section 102 of the Finance Act. It now needs to be examined as to whether the appellant had submitted the application for refund of service tax online on October 13, 2016. The appellant has placed reliance upon the Trade Notice dated September 17, 2009 regarding automating all major processes in Central Excise and Service Tax through ACES. In order to transact the business of ACES, a user has to first reg...