https://www.taxtmi.com/caselaws?id=210945 The appellate authority had no power to remand the refund matter after the 2001 amendment deleted that power from the appellate scheme. The refund claim for the period October 2007 to February 2008 was time-barred because the applicable notification then prescribed a six-month limit, and the later extension to one year was not shown to operate retrospectively. Refund under Notification No. 41/2007-ST was nevertheless admissible for service tax paid on technical testing and analysis services and on custom house agent services, as those services satisfied the notification conditions on the facts. en-us Wed, 20 Jul 2011 00:00:00 +0530 Fri, 23 Aug 2013 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210945 The appellate authority had no power to remand the refund matter after the 2001 amendment deleted that power from the appellate scheme. The refund claim for the period October 2007 to February 2008 was time-barred because the applicable notification then prescribed a six-month limit, and the later extension to one year was not shown to operate retrospectively. Refund under Notification No. 41/2007-ST was nevertheless admissible for service tax paid on technical testing and analysis services and on custom house agent services, as those services satisfied the notification conditions on the facts. Case-Laws Service Tax Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210945