Service tax refund claims under Notification No. 52/2001-ST inadmissible if filed beyond the one-year limitation period.

Refund claim - time limitation - whether the refund of service tax in terms of N/N. 52/2001-ST dated 30-12-2011 in respect of service tax paid on the input service and used for export of service is admissible when it is filed beyond the limitation of one year as provided under said notification? - Held No .....

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