https://www.taxtmi.com/article/detailed?id=16989 Service-tax refund limitation under a retrospective exemption is examined where a certificate from the service provider is required for a complete refund application. The analysis supports counting the filing period from the availability of that mandatory certificate where an earlier starting point would prevent a claimant from filing a supportable claim. Limitation remains applicable, particularly after all required documents are available, but should not make a statutory refund remedy ineffective. The principle may assist document-dependent GST refund arguments, subject to the express GST limitation and relevant-date provisions. en-us Tue, 21 Jul 2026 08:32:31 +0530 Tue, 21 Jul 2026 08:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16989 Service-tax refund limitation under a retrospective exemption is examined where a certificate from the service provider is required for a complete refund application. The analysis supports counting the filing period from the availability of that mandatory certificate where an earlier starting point would prevent a claimant from filing a supportable claim. Limitation remains applicable, particularly after all required documents are available, but should not make a statutory refund remedy ineffective. The principle may assist document-dependent GST refund arguments, subject to the express GST limitation and relevant-date provisions. Articles Service Tax Tue, 21 Jul 2026 08:32:31 +0530 https://www.taxtmi.com/article/detailed?id=16989