Refund filing period_Service Tax on Input Services

Anil Chhabra (Manager) (30 Points)

11 July 2011  

Hi,

My Organization is exporting 100% services and availing refund on service tax paid on Input services based on export of services and cenvat credit rules. The refund filed are duly attested by Statutory Auditors on quarterly basis before filing. However I observed that refund contains couple of input invoices which have been paid one or two years before refund filing process.

Just wanted to check if Section 11B of Central Excise Act (Limitation of one year from the date of payment of invoices) would be applicable on refund filing process?

Please suggest.

Thanks