Service tax refund must be claimed within 1 year from the date of export of goods

CESTAT, AHMEDABAD BENCH Ultratech Cement Ltd. V/s. Commissioner of Central Excise, Bangalore ORDER NO. A/312/WZB/AHD OF 2012 APPEAL NO. ST/301 OF 2010 Date of Pronouncement -02.03.2012 ORDER 1. The facts of the case, in brief, are that the appellants filed a claim of refund of Service Tax under Notification No.l7/2009-ST, dt.7.7.09 on 19.08.09. A part of the claim of Rs.1,74,761/- pertains to ‘Charter hiring charges’, falling under sub-clause (zzzzj) of Clause (105) of Section 65 of Finance Act, 1994, was rejected as time barred on the ground that the said services...