Relevant date for filing the refund claim under Notification No. 17/2009-S.T., dated 7-7-2009 - Regarding.

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..... ng the refund claim under Notification No. 17/2009-S.T., dated 7-7-2009 - Regarding. It may be recalled that the refund based service tax exemption scheme available to the exporters vide Notification No. 41/2007-S.T., dated 6-10-2007 was replaced during Budget 2009 by Notification No. 17/2009-S.T., dated 7-7-2009. One of the conditions appearing in clause (f) of para 2 of Notification No .....

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..... . 17/2009-S.T. would be applicable even for such exports subject to conditions that (a) refund claims are filed within the stipulated period of one year; and (b) no previous refund claim has already been filed under the previous notification. 3. The above may please be brought to the notice of the trade and exporters through suitable public notice. [F. No. 354/256/2009-TRU] - Circular .....

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