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2012 (6) TMI 166 - AT - Service TaxRefund claims of Service Tax paid in respect of input services used in the manufacture of export goods, exported during period April 08 to June 08 - claim filed on 08.09.2008 - denial on ground that claim should have been filed within 60 days from the last date of the quarter i.e. before 30.08.2008 under Notification No.41/2007-ST - Held that:- Board s circular No.112/6/2009-ST, dt.12.3.2009 clarifies that consequent upon revision of limitation period, any refund claim that is filed within such revised limitation period would be admissible if it is otherwise in order. Therefore, refund claims of service tax on specified taxable services used for exports of goods made in the quarter Mar-Jun 08 could be filed till 31st Dec 08 - decided in favor of assessee.
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