https://www.taxtmi.com/caselaws?id=345879 Refund claims under Notification No. 41/2007-Service Tax were treated as admissible where the export-linked substantive conditions were satisfied, even though the claims were filed beyond the original two-month period but within the later extended period recognised by amendment and Board clarification. The filing deadline was treated as procedural, so limitation could not defeat the refund. Refund was also held available for port services despite the absence of specific port-authority authorisation, and for CHA and courier services despite objections based on coverage or document defects, because procedural deficiencies could not override the substantive export nexus. en-us Fri, 14 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345879 Refund claims under Notification No. 41/2007-Service Tax were treated as admissible where the export-linked substantive conditions were satisfied, even though the claims were filed beyond the original two-month period but within the later extended period recognised by amendment and Board clarification. The filing deadline was treated as procedural, so limitation could not defeat the refund. Refund was also held available for port services despite the absence of specific port-authority authorisation, and for CHA and courier services despite objections based on coverage or document defects, because procedural deficiencies could not override the substantive export nexus. Case-Laws Service Tax Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345879