2012 (5) TMI 63

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....he appellants are engaged in the manufacture and export of man made fabrics and cotton yarn. For this activity, they availed certain input services and they took credit of service tax paid on such input services. On 28th June, 2010, they filed a refund claim under Notification No. 41/07-ST for refund of service tax paid on input services used in the export of excisable goods. On the date of decidi....

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....er and their refund claim is filed one year from the date of payment of service tax to the service provider. He contends that the refund claim is within the time limit prescribed in the Notification. 2. The learned AR for Revenue submits that the contention that the claim was filed within one year from the date of payment of service tax to the service provider has been found to be false as per ....