https://www.taxtmi.com/caselaws?id=356320 Refund claims for service tax paid on services used for authorised operations in an SEZ were discussed under the filing time limits in Notification No. 9/2009-ST and Notification No. 17/2011-ST. The earlier notification prescribed a six-month period, while the later notification extended the period to one year. Because the adjudicating authority decided the claims after Notification No. 17/2011-ST had come into force, the later time limit was treated as applicable to pending claims. The claims were therefore not regarded as time-barred merely because they were filed beyond six months, and the matter was remitted for fresh decision on the merits. en-us Wed, 10 Jan 2018 00:00:00 +0530 Thu, 01 Mar 2018 07:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356320 Refund claims for service tax paid on services used for authorised operations in an SEZ were discussed under the filing time limits in Notification No. 9/2009-ST and Notification No. 17/2011-ST. The earlier notification prescribed a six-month period, while the later notification extended the period to one year. Because the adjudicating authority decided the claims after Notification No. 17/2011-ST had come into force, the later time limit was treated as applicable to pending claims. The claims were therefore not regarded as time-barred merely because they were filed beyond six months, and the matter was remitted for fresh decision on the merits. Case-Laws Service Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356320