https://www.taxtmi.com/caselaws?id=203535 Refund claims for service tax on export of goods were governed by the applicable exemption notification and the Board's clarification on the filing period. For exports made in March 2008, the claim had to be filed within the period prescribed in paragraph 2(e) of the notification, and for exports from April to June 2008 the clarified outer limit was 31.12.2008. As the claim was filed on 02.01.2009, it was beyond time. The filing deadline was treated as mandatory under the notification scheme, and the authorities had no power to condone the delay, so the refund was correctly rejected as time-barred. en-us Mon, 03 Jan 2011 00:00:00 +0530 Wed, 28 Dec 2011 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203535 Refund claims for service tax on export of goods were governed by the applicable exemption notification and the Board's clarification on the filing period. For exports made in March 2008, the claim had to be filed within the period prescribed in paragraph 2(e) of the notification, and for exports from April to June 2008 the clarified outer limit was 31.12.2008. As the claim was filed on 02.01.2009, it was beyond time. The filing deadline was treated as mandatory under the notification scheme, and the authorities had no power to condone the delay, so the refund was correctly rejected as time-barred. Case-Laws Service Tax Mon, 03 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203535