https://www.taxtmi.com/caselaws?id=330480 Rebate claims for service tax paid on export-related services were held not to be time-barred, because the limitation period had to be read consistently with the governing statutory framework. The Tribunal held that subordinate legislation in the rebate notification could not impose a limitation that conflicted with the parent enactment, including the refund mechanism under Section 11B of the Central Excise Act, 1944 as applied to service tax. The relevant export date had to be determined by the statutory scheme, not by an artificial limitation basis. The rejection of refund on limitation was unsustainable, and consequential relief followed. en-us Thu, 14 Jul 2016 00:00:00 +0530 Fri, 24 Feb 2017 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330480 Rebate claims for service tax paid on export-related services were held not to be time-barred, because the limitation period had to be read consistently with the governing statutory framework. The Tribunal held that subordinate legislation in the rebate notification could not impose a limitation that conflicted with the parent enactment, including the refund mechanism under Section 11B of the Central Excise Act, 1944 as applied to service tax. The relevant export date had to be determined by the statutory scheme, not by an artificial limitation basis. The rejection of refund on limitation was unsustainable, and consequential relief followed. Case-Laws Service Tax Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330480