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    <title>Time limit for claiming service tax refund</title>
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    <description>The applicable limitation for claiming a service tax refund depends on whether the claim is for refund of service tax on exported services or for recovery of CENVAT credit on input services; there is no separate provision granting different refund treatment to Export Oriented Units or Software Technology Park units.</description>
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      <description>The applicable limitation for claiming a service tax refund depends on whether the claim is for refund of service tax on exported services or for recovery of CENVAT credit on input services; there is no separate provision granting different refund treatment to Export Oriented Units or Software Technology Park units.</description>
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      <law>Service Tax</law>
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