https://www.taxtmi.com/caselaws?id=358989 The Tribunal emphasized the strict adherence to the 60-day time limit for filing refund claims as per Notification No.41/2007-ST in the case involving the refund of Cenvat credit of Service tax for exporting goods. It was highlighted that the general limitation period under section 11B cannot extend the specified time frame. The judgment also considered the impact of a subsequent notification extending the filing period to one year. The matter was remanded for a fresh decision based on the observations made, emphasizing the significance of complying with specific time limits in refund claims cases. en-us Tue, 19 Dec 2017 00:00:00 +0530 Mon, 23 Apr 2018 07:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358989 The Tribunal emphasized the strict adherence to the 60-day time limit for filing refund claims as per Notification No.41/2007-ST in the case involving the refund of Cenvat credit of Service tax for exporting goods. It was highlighted that the general limitation period under section 11B cannot extend the specified time frame. The judgment also considered the impact of a subsequent notification extending the filing period to one year. The matter was remanded for a fresh decision based on the observations made, emphasizing the significance of complying with specific time limits in refund claims cases. Case-Laws Service Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358989