https://www.taxtmi.com/caselaws?id=344204 Under Notification No. 41/2007-ST, refund claims filed after the original period but within the amended extended period are treated as timely because the filing limit is a procedural condition, not a bar to substantive refund entitlement. The Tribunal's approach also treats terminal handling charges as covered port-related services when incurred for export activity. On the same reasoning, wharfage charges and inspection and certification services remain eligible where they are integrally connected with export operations and otherwise fall within the notification framework. The stated consequence is that the refund claims were admissible and the Revenue's cross appeals failed. en-us Tue, 30 May 2017 00:00:00 +0530 Sat, 10 Jun 2017 05:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344204 Under Notification No. 41/2007-ST, refund claims filed after the original period but within the amended extended period are treated as timely because the filing limit is a procedural condition, not a bar to substantive refund entitlement. The Tribunal's approach also treats terminal handling charges as covered port-related services when incurred for export activity. On the same reasoning, wharfage charges and inspection and certification services remain eligible where they are integrally connected with export operations and otherwise fall within the notification framework. The stated consequence is that the refund claims were admissible and the Revenue's cross appeals failed. Case-Laws Service Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344204