https://www.taxtmi.com/caselaws?id=332321 Refund claims under Notification No. 41/2007-ST had to be filed quarterly within 60 days from the end of the relevant quarter in which the goods were exported. The requirement to attach proof of payment of service tax was only a documentary condition and did not shift the start of limitation to the date of tax payment. A later amendment extending the filing period to six months could not be applied retrospectively in the absence of clear legislative intent. On that basis, a claim filed beyond 60 days was time-barred and the rejection by the lower authorities was upheld. en-us Fri, 05 Aug 2016 00:00:00 +0530 Tue, 06 Sep 2016 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332321 Refund claims under Notification No. 41/2007-ST had to be filed quarterly within 60 days from the end of the relevant quarter in which the goods were exported. The requirement to attach proof of payment of service tax was only a documentary condition and did not shift the start of limitation to the date of tax payment. A later amendment extending the filing period to six months could not be applied retrospectively in the absence of clear legislative intent. On that basis, a claim filed beyond 60 days was time-barred and the rejection by the lower authorities was upheld. Case-Laws Service Tax Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332321