https://www.taxtmi.com/caselaws?id=267412 An amendment to the service tax refund notification substituting the filing period from 60 days to six months was treated as enlarging the benefit for covered claims. A refund application filed after the original 60-day limit but within six months from the end of the relevant quarter was therefore held to be within time. The contrary view that the later notification was not retrospective was rejected, and the earlier refusal of refund on limitation was found unsustainable. en-us Tue, 21 Jul 2015 00:00:00 +0530 Wed, 04 Nov 2015 22:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267412 An amendment to the service tax refund notification substituting the filing period from 60 days to six months was treated as enlarging the benefit for covered claims. A refund application filed after the original 60-day limit but within six months from the end of the relevant quarter was therefore held to be within time. The contrary view that the later notification was not retrospective was rejected, and the earlier refusal of refund on limitation was found unsustainable. Case-Laws Service Tax Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267412