Refund limitation under Notification 41/2007-ST runs from the export quarter end; later extension to six months is not retrospective.

Refund claims under Notification No. 41/2007-ST had to be filed quarterly within 60 days from the end of the relevant quarter in which the goods were exported. The requirement to attach proof of payment of service tax was only a documentary condition and did not shift the start of limitation to the date of tax payment. A later amendment extending the filing period to six months could not be applied retrospectively in the absence of clear legislative intent. On that basis, a claim filed beyond 60 days was time-barred and the rejection by the lower authorities was upheld.

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Issues: Whether a refund claim under Notification No. 41/2007-ST filed beyond the prescribed period of 60 days could be treated as within time on the basis that the relevant date should run from payment of service tax, and whether the later enhancement of the period to six months could apply retrospectively.

Analysis: The notification expressly required refund claims to be filed on a quarterly basis within 60 days from the end of the relevant quarter in which the goods were exported. The requirement in para 2(f) to attach proof of payment of service tax was only a documentary condition and did not postpone the start of limitation. The fact that service tax had not yet been paid to the service provider did not justify extending a limitation period specifically fixed by the notification. The subsequent amendment increasing the period to six months, made after the claim had already been filed, could not be treated as retrospective in the absence of clear legislative intent. Decisions dealing with a different notification and a different factual scheme were held inapplicable.

Conclusion: The refund claim was time-barred and the rejection by the lower authorities was upheld.

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