https://www.taxtmi.com/caselaws?id=341980 An amendment substituting the limitation period in Refund Notification No. 41/2007-ST from sixty days to six months was treated as retrospective, so the refund claim for October 2007 to December 2007 filed on 06.05.2008 was within time. The Tribunal relied on prior decisions holding that a substitution of wording ordinarily operates as a replacement of the earlier limit, and on that basis rejected the limitation objection. The refund rejection for the disputed quarter was therefore unsustainable to that extent, and relief was granted on the limitation issue. en-us Wed, 15 Mar 2017 00:00:00 +0530 Thu, 20 Apr 2017 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341980 An amendment substituting the limitation period in Refund Notification No. 41/2007-ST from sixty days to six months was treated as retrospective, so the refund claim for October 2007 to December 2007 filed on 06.05.2008 was within time. The Tribunal relied on prior decisions holding that a substitution of wording ordinarily operates as a replacement of the earlier limit, and on that basis rejected the limitation objection. The refund rejection for the disputed quarter was therefore unsustainable to that extent, and relief was granted on the limitation issue. Case-Laws Service Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341980