https://www.taxtmi.com/caselaws?id=388318 Refund under Notification No. 41/2007-ST for taxable services used in exporting goods was not barred by limitation where the quarterly refund application was filed within six months from the end of the export quarter. The later filing of duty-paying challans or proof of service tax payment on reverse charge basis did not affect timeliness, because the notification required only that the refund claim itself be lodged within the prescribed period. On that basis, the limitation objection failed and the refund could not be rejected as time-barred. en-us Mon, 30 Sep 2019 00:00:00 +0530 Wed, 13 Nov 2019 10:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388318 Refund under Notification No. 41/2007-ST for taxable services used in exporting goods was not barred by limitation where the quarterly refund application was filed within six months from the end of the export quarter. The later filing of duty-paying challans or proof of service tax payment on reverse charge basis did not affect timeliness, because the notification required only that the refund claim itself be lodged within the prescribed period. On that basis, the limitation objection failed and the refund could not be rejected as time-barred. Case-Laws Service Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388318