https://www.taxtmi.com/caselaws?id=385982 Refund of service tax paid on exported services was assessed against the notified limitation period, and a claim filed after the relevant payment dates was treated as time-barred. On the appellant's own dates of receipt, the one-year limit was exceeded; on later completion and balance-payment dates, the claim would instead be premature. The amended notification introducing the time limit was treated as applicable, and the refund rejection was regarded as consistent with the governing refund conditions. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 19 Nov 2020 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385982 Refund of service tax paid on exported services was assessed against the notified limitation period, and a claim filed after the relevant payment dates was treated as time-barred. On the appellant's own dates of receipt, the one-year limit was exceeded; on later completion and balance-payment dates, the claim would instead be premature. The amended notification introducing the time limit was treated as applicable, and the refund rejection was regarded as consistent with the governing refund conditions. Case-Laws Service Tax Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385982