https://www.taxtmi.com/caselaws?id=243293 An amended refund notification extending the filing period to one year from the date of export was applied to pending claims, and a claim filed within that revised period was not time-barred. The procedural extension was treated as applicable to the pending refund claim, so rejection on limitation was not justified. The claim remained subject to compliance with the other prescribed conditions of the notification. en-us Fri, 01 Nov 2013 00:00:00 +0530 Tue, 07 Jul 2015 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243293 An amended refund notification extending the filing period to one year from the date of export was applied to pending claims, and a claim filed within that revised period was not time-barred. The procedural extension was treated as applicable to the pending refund claim, so rejection on limitation was not justified. The claim remained subject to compliance with the other prescribed conditions of the notification. Case-Laws Service Tax Fri, 01 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243293