Case Law Details
Om India Trading Company Private Limited Vs Commissioner of CGST & Central Excise (CESTAT Kolkata)
Introduction: The recent judgement of CESTAT Kolkata in the case of “Om India Trading Company Private Limited Vs Commissioner of CGST & Central Excise” upheld the rejection of a service tax refund claim. The refund claim, filed by the exporter, Om India Trading Company, was found to be filed beyond the prescribed time limit as per Section 11B of the Central Excise Act, leading to its dismissal.
Analysis: In this case, Om India Trading Company initially filed a service tax refund claim under Notification No. 41/2012 ST. Post-sanction of the said refund claim, the appellant filed another refund claim citing a miscalculation in the initial claim. The second refund claim, however, was filed beyond the prescribed time limit, leading the adjudicating authority to reject it. This rejection was later confirmed by the Commissioner (Appeals).
Conclusion: CESTAT Kolkata’s judgement reiterates the importance of adhering to the procedural time limits specified under Section 11B of the Central Excise Act. Despite the appellant’s reasoning that the second claim was a continuation of the initial claim, the Tribunal dismissed the appeal due to the late filing.
FULL TEXT OF THE CESTAT KOLKATA ORDER
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