2011 (11) TMI 519

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....athy: Heard both sides. 2. This is a case of exemption from service tax granted under Notification No. 41/2007 dated 6.10.2007 which is required to be claimed on a quarterly basis within six months from the end of the relevant quarter (since amended to one year from the end of the relevant quarter) during which the relevant goods have been exported. The appellants in this case filed a refund....