(3)Notwithstanding anything contained in the Finance Act, 1994, an application for the claim of refund of service tax shall be made within six months from the date on which the Finance Bill, 2012 receives die assent of the President.Explanation. - For the removal of doubts, it is hereby declared that, -(i)project means common facility set-up for treatment and recycling of effluents and solid wastes, with financial assistance from the Central Government or a State Government;(ii)the provisions of section 1 IB of the Central Excise Act, 1944, shall be applicable in case of refunds under this section.
