https://www.taxtmi.com/caselaws?id=345534 Refund of service tax under Notification No. 52/2001-ST was treated as conditional on filing the claim within one year from the date of export, with the date of export linked to the customs clearance order under Section 51 of the Customs Act, 1962. The notification's limitation period was regarded as mandatory and not open to condonation of delay. As the claim was filed after expiry of one year, it was held time-barred and the refund was not admissible; the rejection on limitation was upheld, and the cited decisions were distinguished on facts. en-us Tue, 30 May 2017 00:00:00 +0530 Thu, 20 Jul 2017 07:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345534 Refund of service tax under Notification No. 52/2001-ST was treated as conditional on filing the claim within one year from the date of export, with the date of export linked to the customs clearance order under Section 51 of the Customs Act, 1962. The notification's limitation period was regarded as mandatory and not open to condonation of delay. As the claim was filed after expiry of one year, it was held time-barred and the refund was not admissible; the rejection on limitation was upheld, and the cited decisions were distinguished on facts. Case-Laws Service Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345534