one of my assessee is an exporter of grains, as per notification it can claim refund of service tax on services used for export within one year from the date of export. Is there any provision to take refund claim related to exports made earlier to one year from the date of export .
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Refund of service tax to merchant exporters
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Refund of service tax can be taken within one year from the date of exports and there is no provision which provides refund beyond a period of one year.
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