Limitation for export service refund runs from the debit note date, not an earlier advance payment.

Limitation for refund under Notification No. 9/2009-ST was computed from the relevant debit note and export-service transaction, not from an earlier advance payment to the CHA. The record showed that the debit note was issued on 08.03.2010 for export-related services performed on 04.03.2010, so the claim filed on 30.08.2010 fell within the prescribed six-month period. The refund was therefore held to be in time and not barred by limitation.

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Issues: Whether the refund claim was barred by limitation under clause 2(e) of Notification No. 9/2009-ST dated 03.03.2009.

Analysis: The refund was denied on the premise that payment to the CHA was made in January 2010 and the claim filed on 30.08.2010 was beyond six months. The invoice and debit note, however, showed that the relevant debit note was issued on 08.03.2010 in relation to export services performed on 04.03.2010. On that basis, the relevant date for computing limitation was not the earlier advance payment, but the date of the debit note and the export-related service transaction.

Conclusion: The refund claim was within time and was not barred by limitation.

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