https://www.taxtmi.com/caselaws?id=348178 The Tribunal ruled in favor of the respondent, allowing the refund of Service Tax on business auxiliary service for export of goods. It held that the refund claim was filed within the stipulated time frame under Section 11B of the Central Excise Act, emphasizing the date of Service Tax payment. The Tribunal rejected the Revenue's argument regarding the strict time limit under Notification No. 41/2007-ST, citing the Delhi High Court's precedent that the right to claim refund must first crystallize. It concluded that the specific provisions of the notification should not override the general provisions of the Central Excise Act. en-us Wed, 30 Aug 2017 00:00:00 +0530 Mon, 18 Sep 2017 05:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348178 The Tribunal ruled in favor of the respondent, allowing the refund of Service Tax on business auxiliary service for export of goods. It held that the refund claim was filed within the stipulated time frame under Section 11B of the Central Excise Act, emphasizing the date of Service Tax payment. The Tribunal rejected the Revenue's argument regarding the strict time limit under Notification No. 41/2007-ST, citing the Delhi High Court's precedent that the right to claim refund must first crystallize. It concluded that the specific provisions of the notification should not override the general provisions of the Central Excise Act. Case-Laws Service Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348178