Refund claim under export service tax notification held time-barred for failure to satisfy the prescribed filing period.

Refund of service tax on input services used for export was denied because the claim was not shown to comply with the notification's prescribed time limit, counted from the relevant date. The Tribunal held that entitlement under the refund notification depended on strict satisfaction of its conditions, and the assessee failed to establish on record that the claim was filed within the stipulated period. The refund claim was therefore treated as time-barred and not maintainable, and the Revenue's objection succeeded.

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Issues: Whether the refund claim for service tax paid on input services used in export of goods was filed within the time limit prescribed by the applicable notification.

Analysis: The refund was claimed under the notification governing refund of service tax paid on input services used for export. The notification required compliance with its conditions, including filing the refund claim within the prescribed period reckoned from the relevant date. The Tribunal accepted the Revenue's objection that the claim was not shown to satisfy the stipulated time requirement and that the conditions of the notification were not established on record.

Conclusion: The refund claim was held to be time-barred and not maintainable. The issue was decided against the assessee and in favour of the Revenue.

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