Mandatory one-year limitation for service tax refund claims under export notification made a delayed claim time-barred.

Refund of service tax under Notification No. 52/2001-ST was treated as conditional on filing the claim within one year from the date of export, with the date of export linked to the customs clearance order under Section 51 of the Customs Act, 1962. The notification's limitation period was regarded as mandatory and not open to condonation of delay. As the claim was filed after expiry of one year, it was held time-barred and the refund was not admissible; the rejection on limitation was upheld, and the cited decisions were distinguished on facts.

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Issues: Whether refund of service tax under Notification No. 52/2001-ST was admissible when the claim was filed beyond the one-year period prescribed in the notification.

Analysis: The notification prescribed that the refund claim had to be filed within one year from the date of export, and the explanation linked the date of export to the customs clearance order under Section 51 of the Customs Act, 1962. The prescribed time limit was treated as mandatory, and the notification provided no scope for condonation of delay. Since the refund claim was admittedly filed after expiry of one year, it was held to be time-barred. The cited decisions were distinguished on facts and were found inapplicable.

Conclusion: The refund claim was not admissible and the rejection of refund on limitation was upheld, in favour of the Revenue.

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