https://www.taxtmi.com/caselaws?id=235270 A refund claim under Notification No. 17/2009-ST was held inadmissible for the portion filed beyond the one-year period prescribed in the notification. The notification treated the date of export as the relevant date of clearance and loading for export, and that filing deadline, together with the other notification conditions, was treated as mandatory for entitlement to exemption and refund. As the delayed portion of the claim did not comply with the prescribed time limit, the rejection of that part of the refund was upheld. en-us Thu, 20 Jun 2013 00:00:00 +0530 Fri, 28 Nov 2014 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235270 A refund claim under Notification No. 17/2009-ST was held inadmissible for the portion filed beyond the one-year period prescribed in the notification. The notification treated the date of export as the relevant date of clearance and loading for export, and that filing deadline, together with the other notification conditions, was treated as mandatory for entitlement to exemption and refund. As the delayed portion of the claim did not comply with the prescribed time limit, the rejection of that part of the refund was upheld. Case-Laws Service Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235270