https://www.taxtmi.com/caselaws?id=421883 The court declared clause 3(g) of Notification No. 41/2012-ST dated 29.6.2012 and its Explanation as ultra vires Section 83 of the Finance Act read with Section 11B of the Excise Act. It held that the period of limitation for filing a refund application in the case of export of goods through air or sea commences from the date on which the vessel or aircraft leaves the country. The impugned orders rejecting the refund were quashed, and the respondents were directed to grant the refund with interest. en-us Fri, 08 Apr 2022 00:00:00 +0530 Fri, 21 Oct 2022 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421883 The court declared clause 3(g) of Notification No. 41/2012-ST dated 29.6.2012 and its Explanation as ultra vires Section 83 of the Finance Act read with Section 11B of the Excise Act. It held that the period of limitation for filing a refund application in the case of export of goods through air or sea commences from the date on which the vessel or aircraft leaves the country. The impugned orders rejecting the refund were quashed, and the respondents were directed to grant the refund with interest. Case-Laws Service Tax Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421883