https://www.taxtmi.com/caselaws?id=271952 Rebate claims under Rule 5 of the Export of Service Rules, 2005 are governed by the conditions, limitations and procedure specified in the applicable notification. Notification No. 11/2005-ST prescribed no limitation period during the relevant period. The rebate mechanism therefore operates as a self-contained scheme, and the one-year limitation applicable to refund claims under the Central Excise Act cannot be imported through the service-tax provisions. This approach aligns with analogous rebate provisions under the Central Excise Rules. Consequently, rejection of a rebate claim solely as time-barred was unsustainable where the governing notification contained no prescribed time limit. en-us Fri, 04 Dec 2015 00:00:00 +0530 Mon, 22 Feb 2016 13:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271952 Rebate claims under Rule 5 of the Export of Service Rules, 2005 are governed by the conditions, limitations and procedure specified in the applicable notification. Notification No. 11/2005-ST prescribed no limitation period during the relevant period. The rebate mechanism therefore operates as a self-contained scheme, and the one-year limitation applicable to refund claims under the Central Excise Act cannot be imported through the service-tax provisions. This approach aligns with analogous rebate provisions under the Central Excise Rules. Consequently, rejection of a rebate claim solely as time-barred was unsustainable where the governing notification contained no prescribed time limit. Case-Laws Service Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271952