2012 (6) TMI 166

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..... ter 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 ma .....

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..... aim is time barred and accordingly the claim has been rejected in the impugned order. 2. Ld.Counsel relied upon the Board s circular No.112/6/2009-ST, dt.12.3.2009, wherein the issue has been clarified and the Board has taken a view that the refund claim should have been filed before 31.12.2008. 3. I have considered the submissions. As submitted by the ld.Counsel, I find the Board has clar .....

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..... 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. 4. In view of the view taken by the Board, I consider it appropriate that the appeal should be allowed with consequential relief to the appellant. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief to the appell .....

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