https://www.taxtmi.com/caselaws?id=359548 Refund claims under Notification No. 41/2012-ST had to be filed within one year from the date of export, and that limitation was not extended by later payment of service tax under VCES. The notification was applied according to its express time limit, so claims filed after the prescribed period remained time-barred even where the underlying tax was subsequently discharged. The refund applications were therefore correctly rejected as beyond limitation. en-us Wed, 10 Jan 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359548 Refund claims under Notification No. 41/2012-ST had to be filed within one year from the date of export, and that limitation was not extended by later payment of service tax under VCES. The notification was applied according to its express time limit, so claims filed after the prescribed period remained time-barred even where the underlying tax was subsequently discharged. The refund applications were therefore correctly rejected as beyond limitation. Case-Laws Service Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359548