Refund limitation under Service Tax notification begins when the right crystallises, not from the export quarter.

Limitation for a refund claim under Notification No. 41/2007-Service Tax runs only from the date the right to refund crystallises, not from the quarter in which exports occurred. Since the service tax was actually paid in October 2008, the refund application filed on 30.03.2009 was within six months and timely. The Revenue's contention that limitation should be counted from the export quarter was rejected, and the claim was held not barred by limitation.

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Issues: Whether the refund claim under Notification No. 41/2007-Service Tax was barred by limitation.

Analysis: The Tribunal held that limitation for claiming refund cannot begin before the right to receive the refund has crystallised. On the facts, the right to claim refund arose only when the service tax was actually paid in October 2008, and the refund application filed on 30.03.2009 was within six months from that date. The Revenue's objection that the period had to be counted from the quarter in which exports took place was rejected.

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

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