Expanded refund filing period under service tax notification applied to claim filed within six months, making denial on limitation unsustainable.

An amendment to the service tax refund notification substituting the filing period from 60 days to six months was treated as enlarging the benefit for covered claims. A refund application filed after the original 60-day limit but within six months from the end of the relevant quarter was therefore held to be within time. The contrary view that the later notification was not retrospective was rejected, and the earlier refusal of refund on limitation was found unsustainable.

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Issues: Whether the amendment substituting the time limit for filing refund claims from 60 days to six months under the relevant service tax notification applied to the appellant's refund claim, making the claim within time.

Analysis: The claim was filed after the original 60-day period but within six months from the end of the relevant quarter. The Tribunal followed the earlier detailed decision holding that the substitution of the words was intended to enlarge the benefit and could be applied to claims covered by the amended period. The view that the later notification was not retrospective was rejected, and the earlier order denying refund on limitation was found unsustainable.

Conclusion: The amendment applied to the refund claim, the claim was within time, and the denial of refund was incorrect.

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