https://www.taxtmi.com/caselaws?id=233951 Refund under Notification No. 41/2007-ST was rejected for multiple defects in the application, including mismatch of period, missing export documents, invoice non-conformity, and failure to correlate exports with services received. The objection based on natural justice failed because a separate show cause notice was not required where the refund claim itself was rejected and an appeal remedy was available. On limitation, the notification was treated as a self-contained exemption mechanism, so the time limit under Section 11B was held inapplicable to the claim. The claim was also found incomplete and the applicant had delayed curing defects, so the rejection was upheld. en-us Mon, 23 Apr 2012 00:00:00 +0530 Tue, 14 May 2013 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233951 Refund under Notification No. 41/2007-ST was rejected for multiple defects in the application, including mismatch of period, missing export documents, invoice non-conformity, and failure to correlate exports with services received. The objection based on natural justice failed because a separate show cause notice was not required where the refund claim itself was rejected and an appeal remedy was available. On limitation, the notification was treated as a self-contained exemption mechanism, so the time limit under Section 11B was held inapplicable to the claim. The claim was also found incomplete and the applicant had delayed curing defects, so the rejection was upheld. Case-Laws Service Tax Mon, 23 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233951