Refund limitation under export incentive notification depends on timely claim filing, not later submission of supporting challans.

Refund under Notification No. 41/2007-ST for taxable services used in exporting goods was not barred by limitation where the quarterly refund application was filed within six months from the end of the export quarter. The later filing of duty-paying challans or proof of service tax payment on reverse charge basis did not affect timeliness, because the notification required only that the refund claim itself be lodged within the prescribed period. On that basis, the limitation objection failed and the refund could not be rejected as time-barred.

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Issues: Whether the refund claim under Notification No. 41/2007-ST was barred by limitation because the supporting duty-paying challans were filed later than the export-related refund application.

Analysis: The refund arose from taxable services used for export of goods. The claim for the relevant quarter had been filed within six months from the end of the quarter of export, which satisfied the notification requirement. The later submission of proof of payment of service tax on reverse charge basis did not alter the fact that the refund application itself had been lodged within the prescribed time. In identical circumstances, the Tribunal had already held that such a claim could not be rejected as time-barred once the quarterly refund application was filed within the stipulated period.

Conclusion: The limitation objection was not sustainable and the refund claim could not be rejected on that ground; the issue was decided in favour of the assessee.

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