https://www.taxtmi.com/caselaws?id=77744 Refund of service tax on exported goods had to comply with the filing period in the governing notification, which required quarterly claims to be submitted within sixty days from the end of the relevant quarter. The claim was filed after that limit, and the later notification extending the period to six months was held to operate prospectively only because it was not stated to be clarificatory or retrospective. The authorities were required to apply the limitation in force on the relevant date, so the claim was time-barred under the applicable notification and was correctly rejected. en-us Mon, 17 May 2010 00:00:00 +0530 Thu, 07 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77744 Refund of service tax on exported goods had to comply with the filing period in the governing notification, which required quarterly claims to be submitted within sixty days from the end of the relevant quarter. The claim was filed after that limit, and the later notification extending the period to six months was held to operate prospectively only because it was not stated to be clarificatory or retrospective. The authorities were required to apply the limitation in force on the relevant date, so the claim was time-barred under the applicable notification and was correctly rejected. Case-Laws Service Tax Mon, 17 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77744