Refund limitation under export service tax notification runs from the date of export, not later VCES payment.

Refund claims under Notification No. 41/2012-ST had to be filed within one year from the date of export, and that limitation was not extended by later payment of service tax under VCES. The notification was applied according to its express time limit, so claims filed after the prescribed period remained time-barred even where the underlying tax was subsequently discharged. The refund applications were therefore correctly rejected as beyond limitation.

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Issues: Whether refund claims filed under Notification No. 41/2012-ST were barred by limitation when filed beyond one year from the date of export and after the service tax had been paid under VCES.

Analysis: The refund notification permitted claims for service tax paid on specified services used for export and required filing within one year from the date of export. The claimants exported goods during 2008-2009 to 2012-2013 but filed the refund applications only on 29.12.2014. The subsequent payment of service tax under VCES did not alter the period prescribed in the notification. The stipulated period had to be computed from the date of export, and the notification could not be expanded to allow limitation to run from the date of tax payment.

Conclusion: The refund claims were time-barred and were correctly rejected.

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