https://www.taxtmi.com/caselaws?id=268303 Refund under Notification No. 41/2007-ST was held not to fail merely because the claim was filed after the original prescribed period, where the export-linked substantive conditions were otherwise satisfied. The Tribunal treated the time-limit objection as procedural and not fatal to entitlement, and applied the amended notification time limit as governing such claims. The refund remained available subject to compliance with the other notification conditions, and the Revenue's challenge to the refund was rejected. en-us Tue, 28 Jul 2015 00:00:00 +0530 Mon, 23 Nov 2015 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268303 Refund under Notification No. 41/2007-ST was held not to fail merely because the claim was filed after the original prescribed period, where the export-linked substantive conditions were otherwise satisfied. The Tribunal treated the time-limit objection as procedural and not fatal to entitlement, and applied the amended notification time limit as governing such claims. The refund remained available subject to compliance with the other notification conditions, and the Revenue's challenge to the refund was rejected. Case-Laws Service Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268303