https://www.taxtmi.com/caselaws?id=450451 CESTAT Kolkata allowed the appellant's refund claim of Rs.12,14,012 that was rejected on time limitation grounds. The refund pertained to service tax paid on export-related services for quarter January-March 2008, but some invoices related to December 2007 quarter, exceeding the 60-day limit under Notification 41/2007-ST. The tribunal applied Notification 32/2008-ST retrospectively, which extended the refund filing period from 60 days to six months, following precedent that beneficial legislation should be applied retrospectively. The substantial refund benefit cannot be denied due to procedural non-compliance. en-us Mon, 26 Feb 2024 00:00:00 +0530 Wed, 06 Mar 2024 08:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450451 CESTAT Kolkata allowed the appellant's refund claim of Rs.12,14,012 that was rejected on time limitation grounds. The refund pertained to service tax paid on export-related services for quarter January-March 2008, but some invoices related to December 2007 quarter, exceeding the 60-day limit under Notification 41/2007-ST. The tribunal applied Notification 32/2008-ST retrospectively, which extended the refund filing period from 60 days to six months, following precedent that beneficial legislation should be applied retrospectively. The substantial refund benefit cannot be denied due to procedural non-compliance. Case-Laws Service Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450451