https://www.taxtmi.com/caselaws?id=246759 Limitation for refund under Notification No. 9/2009-ST was computed from the relevant debit note and export-service transaction, not from an earlier advance payment to the CHA. The record showed that the debit note was issued on 08.03.2010 for export-related services performed on 04.03.2010, so the claim filed on 30.08.2010 fell within the prescribed six-month period. The refund was therefore held to be in time and not barred by limitation. en-us Tue, 03 Sep 2013 00:00:00 +0530 Mon, 21 Apr 2014 09:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246759 Limitation for refund under Notification No. 9/2009-ST was computed from the relevant debit note and export-service transaction, not from an earlier advance payment to the CHA. The record showed that the debit note was issued on 08.03.2010 for export-related services performed on 04.03.2010, so the claim filed on 30.08.2010 fell within the prescribed six-month period. The refund was therefore held to be in time and not barred by limitation. Case-Laws Service Tax Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246759