https://www.taxtmi.com/caselaws?id=171379 Refund of service tax on terminal handling charges linked to export of goods was treated as admissible where the export nexus and tax payment were established, and procedural objections could not defeat the claim on merits. However, refund claims filed after the one-year period prescribed in the governing notification were held time-barred, because the limitation condition was mandatory and belated claims could not be entertained. The result was partial relief on the export-related refund claim, with the delayed refund claims rejected as beyond limitation. en-us Fri, 21 Feb 2014 00:00:00 +0530 Fri, 03 Jul 2015 18:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171379 Refund of service tax on terminal handling charges linked to export of goods was treated as admissible where the export nexus and tax payment were established, and procedural objections could not defeat the claim on merits. However, refund claims filed after the one-year period prescribed in the governing notification were held time-barred, because the limitation condition was mandatory and belated claims could not be entertained. The result was partial relief on the export-related refund claim, with the delayed refund claims rejected as beyond limitation. Case-Laws Service Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171379