https://www.taxtmi.com/caselaws?id=326919 A rebate claim under Notification No. 41/2012-ST must be filed within one year from the date of export, and where the notification contains no enabling clause, delay cannot be condoned. The text also states that rebate is available only if the specified services are used in the manner contemplated by the notification, with the relevant place of removal in export cases treated as the port from which the goods are exported. On that basis, claims filed beyond time and for services not used beyond the place of removal are unsustainable. en-us Mon, 29 Feb 2016 00:00:00 +0530 Tue, 04 Oct 2016 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326919 A rebate claim under Notification No. 41/2012-ST must be filed within one year from the date of export, and where the notification contains no enabling clause, delay cannot be condoned. The text also states that rebate is available only if the specified services are used in the manner contemplated by the notification, with the relevant place of removal in export cases treated as the port from which the goods are exported. On that basis, claims filed beyond time and for services not used beyond the place of removal are unsustainable. Case-Laws Service Tax Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326919