https://www.taxtmi.com/caselaws?id=213846 Service tax refund claims on input services used for export of goods were not barred by limitation where the original 60-day filing period under Notification No. 41/2007-ST had been amended to six months by Notifications Nos. 32/2008-S.T. and 33/2008-S.T. The amended notification also removed the drawback-related condition, and the Board circular clarified that claims for the relevant quarter could be filed up to 31.12.2008 if otherwise complete. On that basis, the refund claims for exports made in April to June 2006 were admissible and not time barred. en-us Tue, 15 May 2012 00:00:00 +0530 Tue, 12 Nov 2013 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213846 Service tax refund claims on input services used for export of goods were not barred by limitation where the original 60-day filing period under Notification No. 41/2007-ST had been amended to six months by Notifications Nos. 32/2008-S.T. and 33/2008-S.T. The amended notification also removed the drawback-related condition, and the Board circular clarified that claims for the relevant quarter could be filed up to 31.12.2008 if otherwise complete. On that basis, the refund claims for exports made in April to June 2006 were admissible and not time barred. Case-Laws Service Tax Tue, 15 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213846