https://www.taxtmi.com/caselaws?id=75681 The Tribunal held that the appellant's refund claim for service tax paid on specified services for the export of goods was time-barred under Notification No. 41/2007-S.T. The Tribunal emphasized that the specific period for claiming the refund outlined in the notification could not be extended by Section 11B of the Central Excise Act. Additionally, the Tribunal rejected the appellant's argument that an amendment providing a longer filing period should apply retrospectively, as the change in law was not clarificatory but substantive. The Tribunal also ruled that the benefit of a revised limitation period introduced by a Board's clarification could not be applied retroactively to the appellant's case. en-us Thu, 30 Jul 2009 00:00:00 +0530 Fri, 11 Jun 2010 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75681 The Tribunal held that the appellant's refund claim for service tax paid on specified services for the export of goods was time-barred under Notification No. 41/2007-S.T. The Tribunal emphasized that the specific period for claiming the refund outlined in the notification could not be extended by Section 11B of the Central Excise Act. Additionally, the Tribunal rejected the appellant's argument that an amendment providing a longer filing period should apply retrospectively, as the change in law was not clarificatory but substantive. The Tribunal also ruled that the benefit of a revised limitation period introduced by a Board's clarification could not be applied retroactively to the appellant's case. Case-Laws Service Tax Thu, 30 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75681