https://www.taxtmi.com/caselaws?id=347062 The Tribunal upheld the lower authorities' decision, rejecting the appeal due to the appellant's failure to meet the one-year limitation period from the date of export as mandated by Notification No. 41/2012-ST. The judgment emphasized the importance of complying with unambiguous notification provisions and statutory time limits, reiterating that the Tribunal cannot extend or condone delays in such cases. en-us Thu, 10 Aug 2017 00:00:00 +0530 Tue, 24 Oct 2017 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347062 The Tribunal upheld the lower authorities' decision, rejecting the appeal due to the appellant's failure to meet the one-year limitation period from the date of export as mandated by Notification No. 41/2012-ST. The judgment emphasized the importance of complying with unambiguous notification provisions and statutory time limits, reiterating that the Tribunal cannot extend or condone delays in such cases. Case-Laws Service Tax Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347062