https://www.taxtmi.com/article/detailed?id=1063 The operative limitation for service-tax refund claims is the date of export, determined by customs clearance or the actual shipment date, and that date governs the one-year filing period under the statutory refund regime. Even if a notification prescribes a shorter window tied to let-export-order dates, the broader statutory provision supplying a one-year limitation can render claims timely. Further, an originally filed refund claim remains effective for limitation purposes even if documentary certification or additional invoices are supplied later; procedural completion should not convert a timely claim into a time-barred one. en-us Tue, 21 Dec 2010 18:50:00 +0530 Tue, 21 Dec 2010 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1063 The operative limitation for service-tax refund claims is the date of export, determined by customs clearance or the actual shipment date, and that date governs the one-year filing period under the statutory refund regime. Even if a notification prescribes a shorter window tied to let-export-order dates, the broader statutory provision supplying a one-year limitation can render claims timely. Further, an originally filed refund claim remains effective for limitation purposes even if documentary certification or additional invoices are supplied later; procedural completion should not convert a timely claim into a time-barred one. Articles Service Tax Tue, 21 Dec 2010 18:50:00 +0530 https://www.taxtmi.com/article/detailed?id=1063