Export service tax refund claims held within limitation after amended notification extended the filing period.

Service tax refund claims on input services used for export of goods were not barred by limitation where the original 60-day filing period under Notification No. 41/2007-ST had been amended to six months by Notifications Nos. 32/2008-S.T. and 33/2008-S.T. The amended notification also removed the drawback-related condition, and the Board circular clarified that claims for the relevant quarter could be filed up to 31.12.2008 if otherwise complete. On that basis, the refund claims for exports made in April to June 2006 were admissible and not time barred.

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Issues: Whether the refund claims for Service Tax paid on input services used in the export of goods were barred by limitation under Notification No. 41/2007-ST, or whether the amended notification and the Board circular permitted filing within the extended period.

Analysis: The refund claims related to exports made during April to June 2006 and were filed on 08.09.2008. The rejection was founded on the original 60-day limitation under Notification No. 41/2007-ST. However, the notification was amended by Notification Nos. 32/2008-S.T. and 33/2008-S.T. to extend the limitation period from 60 days to six months and to remove the condition relating to non-availment of drawback. The Board circular clarified that, consequent upon the revised limitation period, refund claims for the relevant quarter could be filed up to 31.12.2008 if otherwise in order.

Conclusion: The refund claims were not time barred and were admissible in view of the amended notification and the Board circular.

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