https://www.taxtmi.com/caselaws?id=359469 Rebate and refund claims for service tax paid on input services used in exported goods must be filed within one year from the date of export under Notification No. 41/12-ST dated 29.06.2012. Where the claims are filed beyond that prescribed period, they are barred by limitation and not admissible. In the stated facts, the claims were admitted to be late, the limitation finding was not disputed, and the amount had already been re-credited in the books. The appeals were therefore treated as infructuous and dismissed. en-us Wed, 28 Feb 2018 00:00:00 +0530 Tue, 01 May 2018 06:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359469 Rebate and refund claims for service tax paid on input services used in exported goods must be filed within one year from the date of export under Notification No. 41/12-ST dated 29.06.2012. Where the claims are filed beyond that prescribed period, they are barred by limitation and not admissible. In the stated facts, the claims were admitted to be late, the limitation finding was not disputed, and the amount had already been re-credited in the books. The appeals were therefore treated as infructuous and dismissed. Case-Laws Service Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359469