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2009 (7) TMI 492 - AT - Service TaxRefund claim – Limitation – Notification No. 41/2007-S.T read with Section 11B - The appellant is engaged in the manufacture of derivative products of Castor Oil and export of the said goods out of India. In this case Tri.-(Ahmd.) held that the refund claims in the present case stand filed by the appellant on 16-6-08, even when the amended limitation period, which was introduced on 18-11-2008, was not available. The benefit of the subsequently enlarged period cannot be extended to the appellant thus, there is no merit in this appeal hence it is rejected.
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