https://www.taxtmi.com/caselaws?id=362474 Refund claims under Notification No. 17/2011-ST and Notification No. 40/2012-ST had to be filed within one year from the end of the month in which service tax was paid, with extension available only for satisfactory reasons. A SEZ unit filed its claim almost two years after the relevant payments, and its explanation that time was needed to collect supporting documents was found insufficient. The extended time provision was therefore not invoked, and the refund rejection was sustained as time-barred. en-us Mon, 18 Jun 2018 00:00:00 +0530 Mon, 23 Jul 2018 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362474 Refund claims under Notification No. 17/2011-ST and Notification No. 40/2012-ST had to be filed within one year from the end of the month in which service tax was paid, with extension available only for satisfactory reasons. A SEZ unit filed its claim almost two years after the relevant payments, and its explanation that time was needed to collect supporting documents was found insufficient. The extended time provision was therefore not invoked, and the refund rejection was sustained as time-barred. Case-Laws Service Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362474