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2016 (4) TMI 328 - AT - Service TaxPeriod of limitation - Refund claim - Exported printed books for which exemption was claimed through a refund route prescribed in Notification No. 41/2007-ST dated 6th October 2007 - Tax paid on services utilized in production and export of goods - Refund claim for the quarter ending September 2008 was filed on 31 st March 2009 and refund claim for the quarter ending December 2008 was filed on 30th June 2009 - Held that:- the appellant had filed the application for refund within the deadlines stipulated in the relevant notification. The goods in the production of which the taxable services were used had been exported. Also the protracted correspondence was with the object of ensuring that all deficiencies in the application were made good. It would appear that the original authority found no ground for rejection of the claims other than an erroneous interpretation of the bar of limitation. That the limitation should be computed with effect from date of original, albeit incomplete, filing being settled law, the appellant is entitled to refund as per claim. - Decided in favour of appellant
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