https://www.taxtmi.com/caselaws?id=200063 Refund claims under the service tax exemption notifications were held to be timely because the limitation period began only when the right to refund crystallized on payment of service tax on commission agent services used for exports. The tribunal rejected computation of limitation from the end of the export quarter, since refund could not be claimed before tax payment and the claim became enforceable only thereafter. On that basis, the claims filed within six months of tax payment were within time, and rejection on limitation was unsustainable. en-us Mon, 17 Apr 2017 00:00:00 +0530 Mon, 19 Mar 2018 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200063 Refund claims under the service tax exemption notifications were held to be timely because the limitation period began only when the right to refund crystallized on payment of service tax on commission agent services used for exports. The tribunal rejected computation of limitation from the end of the export quarter, since refund could not be claimed before tax payment and the claim became enforceable only thereafter. On that basis, the claims filed within six months of tax payment were within time, and rejection on limitation was unsustainable. Case-Laws Service Tax Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200063