By amending the notification no. 41/2007 dated6-10-2007, central government has relaxed the time limit for filing of refund claim. Now an exporter can file refund claim with 6 months from the end of the relevant quarter as against 60 days.

Further, with reference to refund in respect to "testing and analyzing service", an exporter is required to furnish the copy of rules and regulation under which his testing and analysis of such service is required.

See: -

Notification no. 41/2007 Service Tax dated 6-10-2007

Notification No.32/2008 Service Tax dated 18-11-2008

Refund filing deadline relaxed for exporters; extended timeframe allows later claims and testing services require regulatory proof. The amendment relaxes the time limit for filing of refund claims by exporters, replacing the earlier short-window requirement with an extended, quarter-linked filing period; refunds in respect of testing and analyzing services require submission of the rules or regulations under which such testing or analysis is mandated.