https://www.taxtmi.com/caselaws?id=794128 Rebate claims for service tax under Notification No. 41/2012-ST were held to be governed by the notification's own limitation clause, not by section 11B of the Central Excise Act, 1944. Condition 3(g) required filing within one year from the date of export, and the notification defined that date by reference to the Customs officer's clearance and loading permission under section 51 of the Customs Act, so limitation ran from the let export order date. Claims filed after that period were time-barred, and authorities cited for a different limitation framework were treated as inapplicable. en-us Tue, 30 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794128 Rebate claims for service tax under Notification No. 41/2012-ST were held to be governed by the notification's own limitation clause, not by section 11B of the Central Excise Act, 1944. Condition 3(g) required filing within one year from the date of export, and the notification defined that date by reference to the Customs officer's clearance and loading permission under section 51 of the Customs Act, so limitation ran from the let export order date. Claims filed after that period were time-barred, and authorities cited for a different limitation framework were treated as inapplicable. Case-Laws Service Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794128