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2016 (2) TMI 727 - CESTAT ALLAHABADRefund claim - export of services - period of limitation - Held that:- that the limitation cannot start to run unless right to receive a claim or refund crystallized. In the present case, the right to claim/refund under Notification No.41/2007-Service Tax crystallized only when the service tax was deposited in October, 2008. Thus, the refund claim was filed within six months on 30.03.2009. - refund allowed.
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