https://www.taxtmi.com/caselaws?id=409318 A revised refund claim for tax paid on specified export-related services was held not to be barred by limitation under paragraph 3(g) of Notification No. 41/2012-ST. The Tribunal applied its earlier view that a limitation condition in subordinate legislation cannot be used to defeat a substantive rebate or refund benefit where the parent enactment does not clearly authorise such a restriction. On that basis, rejection of the refund as time-barred was held unsustainable and the claim was allowed in favour of the assessee. en-us Thu, 01 Jul 2021 00:00:00 +0530 Mon, 05 Jul 2021 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409318 A revised refund claim for tax paid on specified export-related services was held not to be barred by limitation under paragraph 3(g) of Notification No. 41/2012-ST. The Tribunal applied its earlier view that a limitation condition in subordinate legislation cannot be used to defeat a substantive rebate or refund benefit where the parent enactment does not clearly authorise such a restriction. On that basis, rejection of the refund as time-barred was held unsustainable and the claim was allowed in favour of the assessee. Case-Laws Service Tax Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409318