Due date ??

If the refund is agisnt export, it should be filed within six months of the end of the quarter in which export is effected. Refer to notification No. 41/2007 as ammended by notification No. 32/2008 of service tax in this regard.

If the same is for export of services either a refund under Rule 5 of the CCR or a rebate under Not.11 & 12 opf 2005 then the time limit is 1 year from the date of export.

Mr. Hiregange, Please provide the notification nos. wherein the time limit of 1 year is given.