https://www.taxtmi.com/caselaws?id=218685 The Tribunal dismissed the appeal regarding the rejection of a refund claim for service tax paid on exported garments under Notification No. 41/2007-ST. The appellant's claim was deemed time-barred as it exceeded the 60-day limit specified in the notification, despite citing an amendment in Notification No. 32/2008-ST extending the period to 6 months. The Tribunal ruled that the amendment did not have retrospective effect, aligning with previous decisions, and concluded that the appellant's claim was invalid due to the timing constraints. The appeal was dismissed based on the interpretation of the limitation period under the notifications. en-us Wed, 10 Oct 2012 00:00:00 +0530 Thu, 31 Jul 2014 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218685 The Tribunal dismissed the appeal regarding the rejection of a refund claim for service tax paid on exported garments under Notification No. 41/2007-ST. The appellant's claim was deemed time-barred as it exceeded the 60-day limit specified in the notification, despite citing an amendment in Notification No. 32/2008-ST extending the period to 6 months. The Tribunal ruled that the amendment did not have retrospective effect, aligning with previous decisions, and concluded that the appellant's claim was invalid due to the timing constraints. The appeal was dismissed based on the interpretation of the limitation period under the notifications. Case-Laws Service Tax Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218685