Refund limitation under amended notification applied to pending claims, keeping timely filed refund applications within the revised period.

An amended refund notification extending the filing period to one year from the date of export was applied to pending claims, and a claim filed within that revised period was not time-barred. The procedural extension was treated as applicable to the pending refund claim, so rejection on limitation was not justified. The claim remained subject to compliance with the other prescribed conditions of the notification.

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Issues: (i) Whether the refund claim under Notification No. 41/2007-ST was barred by limitation when the amended notification extended the filing period to one year.

Analysis: The amended notification extended the time-limit for filing the refund claim to one year from the date of export. The claim was filed within that extended period. The amended procedural requirement was held applicable to pending claims, and the jurisdictional precedent and departmental circular supported the view that a claim filed within the revised period could not be rejected as time-barred, subject to fulfilment of the remaining conditions of the notification.

Conclusion: The refund claim was not hit by time bar and the assessee was entitled to consideration under the amended notification, subject to satisfaction of the other prescribed conditions.

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