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2011 (1) TMI 223 - AT - Service TaxRefund of service tax paid towards export of goods - claim filed beyond the permissible time limit - in terms of para 2 (e) of the Notification, the claims in respect of exports made in the month of March 08 are required to be filed within 60 days from the end of the relevant quarter - refund claims were filed on 02.01.2009 i.e. beyond the time limit prescribed and hence the same are hit by limitation of time - no provision under law empowering to condone the above delay – Appeal dismissed
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