https://www.taxtmi.com/caselaws?id=235959 Refund of service tax paid on commission to foreign agents had to be claimed quarterly within sixty days from the end of the relevant export quarter under Notification No. 41/2007-ST, and the claim filed much later was time-barred. Section 11B of the Central Excise Act could not be used to substitute the date of payment of tax as the relevant date where the notification specifically prescribed the limitation period for export-linked refunds. The refund rejection was therefore upheld. en-us Wed, 17 Apr 2013 00:00:00 +0530 Tue, 29 Apr 2014 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235959 Refund of service tax paid on commission to foreign agents had to be claimed quarterly within sixty days from the end of the relevant export quarter under Notification No. 41/2007-ST, and the claim filed much later was time-barred. Section 11B of the Central Excise Act could not be used to substitute the date of payment of tax as the relevant date where the notification specifically prescribed the limitation period for export-linked refunds. The refund rejection was therefore upheld. Case-Laws Service Tax Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235959