Even 3 day delay in Service Tax Refund claim cannot be condoned

In the instant case, the refund claim was filed on 2/1/2009. The learned Consultant’s contention is that the marginal delay of 3 days should be condoned. Since there is a delay of three days, it is not within the power of the authorities to condone the delay in filing the refund claim, that too a time limit which is envisaged in the Notification. IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH, BANGALORE Service Tax Appeal No. 961/2009 Arising out of Order-in-Appeal No.91/2009 (V-I) ST Dated: 29.9.2009 Passed by the Commissioner of Central Excise, Service Ta...