https://www.taxtmi.com/caselaws?id=755536 Section 11B of the Central Excise Act, 1944 applies to service tax by virtue of Section 83 of the Finance Act, 1994, and its limitation framework governs rebate claims on exported services because the Explanation extends "refund" to rebate; the belated claims were therefore time barred and rightly rejected. For the claim covering April 2007 to September 2007, the claim was within limitation but was rejected for non-production of export invoices, FIRCs, service agreements and the required declaration; that rejection was set aside and the matter was remitted for fresh consideration on production of the supporting documents. en-us Fri, 12 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 21:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755536 Section 11B of the Central Excise Act, 1944 applies to service tax by virtue of Section 83 of the Finance Act, 1994, and its limitation framework governs rebate claims on exported services because the Explanation extends "refund" to rebate; the belated claims were therefore time barred and rightly rejected. For the claim covering April 2007 to September 2007, the claim was within limitation but was rejected for non-production of export invoices, FIRCs, service agreements and the required declaration; that rejection was set aside and the matter was remitted for fresh consideration on production of the supporting documents. Case-Laws Service Tax Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755536