https://www.taxtmi.com/caselaws?id=241667 Refund claims for export-related services filed after the superseding Notification No.17/2009-ST came into force were held to be governed by that notification, not by Notification No.41/2007-ST, where the circular conditions were satisfied and the claims were filed within one year from the relevant date. On that basis, rejection for limitation and for use of the earlier notification was unsustainable. The question whether the disputed services themselves fell within the refund notification was not decided finally because the lower authority had not recorded specific findings; that issue was remanded for fresh examination of service eligibility. en-us Tue, 18 Jun 2013 00:00:00 +0530 Tue, 07 Jan 2014 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241667 Refund claims for export-related services filed after the superseding Notification No.17/2009-ST came into force were held to be governed by that notification, not by Notification No.41/2007-ST, where the circular conditions were satisfied and the claims were filed within one year from the relevant date. On that basis, rejection for limitation and for use of the earlier notification was unsustainable. The question whether the disputed services themselves fell within the refund notification was not decided finally because the lower authority had not recorded specific findings; that issue was remanded for fresh examination of service eligibility. Case-Laws Service Tax Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241667