https://www.taxtmi.com/caselaws?id=213010 Refund of service tax on input services used for export was denied because the claim was not shown to comply with the notification's prescribed time limit, counted from the relevant date. The Tribunal held that entitlement under the refund notification depended on strict satisfaction of its conditions, and the assessee failed to establish on record that the claim was filed within the stipulated period. The refund claim was therefore treated as time-barred and not maintainable, and the Revenue's objection succeeded. en-us Thu, 02 Feb 2012 00:00:00 +0530 Wed, 02 May 2012 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213010 Refund of service tax on input services used for export was denied because the claim was not shown to comply with the notification's prescribed time limit, counted from the relevant date. The Tribunal held that entitlement under the refund notification depended on strict satisfaction of its conditions, and the assessee failed to establish on record that the claim was filed within the stipulated period. The refund claim was therefore treated as time-barred and not maintainable, and the Revenue's objection succeeded. Case-Laws Service Tax Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213010