https://www.taxtmi.com/caselaws?id=176778 An amended service tax refund notification extending the limitation period was treated as applicable even to exports made before the amendment, and a contemporaneous Board clarification supported that reading, so the limitation objection failed. The refund claim could not be rejected summarily for alleged non-fulfilment of notification conditions because the documents produced had to be examined in detail to verify compliance with the required particulars. The matter therefore required fresh scrutiny of the documentary evidence, and refund was to be granted if the claim was otherwise admissible. en-us Fri, 20 Mar 2015 00:00:00 +0530 Wed, 13 Jan 2016 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176778 An amended service tax refund notification extending the limitation period was treated as applicable even to exports made before the amendment, and a contemporaneous Board clarification supported that reading, so the limitation objection failed. The refund claim could not be rejected summarily for alleged non-fulfilment of notification conditions because the documents produced had to be examined in detail to verify compliance with the required particulars. The matter therefore required fresh scrutiny of the documentary evidence, and refund was to be granted if the claim was otherwise admissible. Case-Laws Service Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176778