https://www.taxtmi.com/article/detailed?id=325 Notification 41/2007 and its amendment permit refund of service tax on services used for export and allow simultaneous claim of duty drawback; omission of a declaration in the revised refund form supports contemporaneous filing. An amendment extended the procedural filing window to six months, and the Board has allowed certain late filings, but the statutory one year limitation under Section 11B of the Central Excise Act remains the outer limit for refund claims. en-us Sun, 05 Apr 2009 00:00:00 +0530 Mon, 06 Apr 2009 17:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=325 Notification 41/2007 and its amendment permit refund of service tax on services used for export and allow simultaneous claim of duty drawback; omission of a declaration in the revised refund form supports contemporaneous filing. An amendment extended the procedural filing window to six months, and the Board has allowed certain late filings, but the statutory one year limitation under Section 11B of the Central Excise Act remains the outer limit for refund claims. Articles Service Tax Sun, 05 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=325