https://www.taxtmi.com/caselaws?id=202043 A refund claim under Notification No. 41/2007-S.T. was initially rejected as time-barred, but the later amendment by Notification No. 32/2008-S.T. extended the filing period from sixty days to six months. The Board's Circular No. 112/6/2009-S.T. further clarified that refund claims for exports made during March to June 2008 could be filed up to 31 December 2008. As the claim was filed before that date and the relevant exports fell within that period, the prior authority had not considered the circular. The limitation rejection was therefore not sustainable without reconsideration, and the matter was remanded for fresh decision after hearing the appellants. en-us Wed, 19 Aug 2009 00:00:00 +0530 Fri, 28 Jan 2011 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202043 A refund claim under Notification No. 41/2007-S.T. was initially rejected as time-barred, but the later amendment by Notification No. 32/2008-S.T. extended the filing period from sixty days to six months. The Board's Circular No. 112/6/2009-S.T. further clarified that refund claims for exports made during March to June 2008 could be filed up to 31 December 2008. As the claim was filed before that date and the relevant exports fell within that period, the prior authority had not considered the circular. The limitation rejection was therefore not sustainable without reconsideration, and the matter was remanded for fresh decision after hearing the appellants. Case-Laws Service Tax Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202043