Refund claim timing: notification covers prior exports provided claims are filed within one year and not previously claimed. Notification No. 17/2009-S.T. applies to exports made before its issuance as well as after, provided refund claims meet the claim for refund shall be availed within one year from the date of export requirement and no refund has already been claimed under the previous notification.
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Provisions expressly mentioned in the judgment/order text.
Refund claim timing: notification covers prior exports provided claims are filed within one year and not previously claimed.
Notification No. 17/2009-S.T. applies to exports made before its issuance as well as after, provided refund claims meet the claim for refund shall be availed within one year from the date of export requirement and no refund has already been claimed under the previous notification.
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