Refund under Notification No. 41/2007-ST cannot be denied for procedural defects when limitation and substantive conditions are satisfied.

Refund under Notification No. 41/2007-ST was held to be within limitation where the application had been filed in time and the department had acknowledged it with supporting documents. Procedural defects in the form or filing could not defeat the substantive claim when the necessary particulars and the nexus between the exported goods and the service tax paid were on record. The notification conditions were treated as satisfied, and the refund was due.

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Issues: Whether the refund claim under Notification No. 41/2007-ST was barred by limitation or liable to be rejected for procedural defects, and whether the respondent was entitled to the refund.

Analysis: The refund application was found to have been filed within time, and the record showed that the department had acknowledged the filing along with supporting documents. The defect, if any, in the form or procedure could not defeat the substantive claim when the required particulars and nexus between the exported goods and the claimed service tax were available on record. The conditions of the notification were treated as satisfied.

Conclusion: The refund claim was not time-barred and was not liable to be rejected on procedural infirmities; the respondent was entitled to the refund.

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