https://www.taxtmi.com/caselaws?id=220328 The tribunal upheld the impugned orders, rejecting all appeals concerning refund claims under Notification No.41/2007-ST as they were deemed barred by limitation under the specified period of the notification. The appellant's argument to apply the limitation under section 11B of the Finance Act, 1994, was dismissed, emphasizing the strict adherence to the notification's prescribed timeline for filing refund claims related to service tax on exports. The tribunal clarified that the relevant date for duty payment on exported goods is determined by the date of export, not the date of duty payment, as per the law. en-us Thu, 10 Jan 2013 00:00:00 +0530 Thu, 24 Jul 2014 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220328 The tribunal upheld the impugned orders, rejecting all appeals concerning refund claims under Notification No.41/2007-ST as they were deemed barred by limitation under the specified period of the notification. The appellant's argument to apply the limitation under section 11B of the Finance Act, 1994, was dismissed, emphasizing the strict adherence to the notification's prescribed timeline for filing refund claims related to service tax on exports. The tribunal clarified that the relevant date for duty payment on exported goods is determined by the date of export, not the date of duty payment, as per the law. Case-Laws Service Tax Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220328