2012 (6) TMI 166

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ; The appellant filed three refund claims of Service Tax paid in respect of input services used in the manufacture of export goods by them, exported during the period April to June 2006. The refund claims were filed on 08.09.2008 and the same has been rejected on the ground that during the relevant period, according to the Notification No.41/2007-ST, the refund claim should have been filed within .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the limitation period from 60 days from the end of quarter to six month; (ii) to omit the condition of non-availment of drawback. Whether, in view of amended conditions, refund for the quarter Mar-Jun 08 would be allowed to be filed till Dec., 08? It is clarified that consequent upon revision of limitation period, any refund claim that is filed within such revised limitation period would be admis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X