https://www.taxtmi.com/caselaws?id=359603 A refund or rebate claim under Notification No. 41/2012-ST had to be computed from the date of the Let Export Order, because the notification fixed that date as the statutory starting point for the one-year limitation period. The Tribunal held that this mandatory time limit could not be recast by using the date of receipt of invoices, and neither the departmental authorities nor the Tribunal could relax or rewrite the limitation absent express enabling provision. As the claim was filed beyond the prescribed period, it was time-barred. en-us Thu, 26 Apr 2018 00:00:00 +0530 Tue, 27 Aug 2019 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359603 A refund or rebate claim under Notification No. 41/2012-ST had to be computed from the date of the Let Export Order, because the notification fixed that date as the statutory starting point for the one-year limitation period. The Tribunal held that this mandatory time limit could not be recast by using the date of receipt of invoices, and neither the departmental authorities nor the Tribunal could relax or rewrite the limitation absent express enabling provision. As the claim was filed beyond the prescribed period, it was time-barred. Case-Laws Service Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359603