Limitation for service tax rebate claims on exported goods bars late refund requests filed beyond the prescribed one-year period.

Rebate and refund claims for service tax paid on input services used in exported goods must be filed within one year from the date of export under Notification No. 41/12-ST dated 29.06.2012. Where the claims are filed beyond that prescribed period, they are barred by limitation and not admissible. In the stated facts, the claims were admitted to be late, the limitation finding was not disputed, and the amount had already been re-credited in the books. The appeals were therefore treated as infructuous and dismissed.

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Issues: Whether the rebate and refund claims for service tax paid on input services used in exported goods, filed beyond one year from the date of export, were barred by limitation under the governing notification.

Analysis: The claims were admittedly filed after the one-year period prescribed for such rebate or refund under Notification No. 41/12-ST dated 29.06.2012. The appellant did not dispute the limitation finding and had already taken re-credit of the rejected amount in its books of account.

Conclusion: The rebate and refund claims were barred by limitation and not admissible. The appeals were therefore infructuous and stood dismissed.

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