https://www.taxtmi.com/caselaws?id=344203 Refund under Notification No. 41/2007-ST was not defeated by limitation where the claim was filed within the extended time recognised by the later amendment and the remaining conditions were satisfied; the time-bar objection was rejected. Refund also could not be denied for terminal handling charges, wharfage charges, loading and unloading, and technical testing and analysis merely because those items were not separately named, since the Tribunal treated them as covered by the notified export-related services when service tax had been paid and the services were rendered in connection with export activity. The assessee was held entitled to refund and the rejection order was set aside with consequential relief. en-us Tue, 30 May 2017 00:00:00 +0530 Fri, 09 Jun 2017 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344203 Refund under Notification No. 41/2007-ST was not defeated by limitation where the claim was filed within the extended time recognised by the later amendment and the remaining conditions were satisfied; the time-bar objection was rejected. Refund also could not be denied for terminal handling charges, wharfage charges, loading and unloading, and technical testing and analysis merely because those items were not separately named, since the Tribunal treated them as covered by the notified export-related services when service tax had been paid and the services were rendered in connection with export activity. The assessee was held entitled to refund and the rejection order was set aside with consequential relief. Case-Laws Service Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344203