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  • Deprecated function: Return type of DatabaseStatementBase::execute($args = [], $options = []) should either be compatible with PDOStatement::execute(?array $params = null): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2244 of /home4/aepcsnjr/testepcic2021.aepcindia.com/includes/database/database.inc).
  • Deprecated function: Return type of DatabaseStatementEmpty::current() should either be compatible with Iterator::current(): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2346 of /home4/aepcsnjr/testepcic2021.aepcindia.com/includes/database/database.inc).
  • Deprecated function: Return type of DatabaseStatementEmpty::next() should either be compatible with Iterator::next(): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2346 of /home4/aepcsnjr/testepcic2021.aepcindia.com/includes/database/database.inc).
  • Deprecated function: Return type of DatabaseStatementEmpty::key() should either be compatible with Iterator::key(): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2346 of /home4/aepcsnjr/testepcic2021.aepcindia.com/includes/database/database.inc).
  • Deprecated function: Return type of DatabaseStatementEmpty::valid() should either be compatible with Iterator::valid(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2346 of /home4/aepcsnjr/testepcic2021.aepcindia.com/includes/database/database.inc).
  • Deprecated function: Return type of DatabaseStatementEmpty::rewind() should either be compatible with Iterator::rewind(): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2346 of /home4/aepcsnjr/testepcic2021.aepcindia.com/includes/database/database.inc).
  • Deprecated function: strlen(): Passing null to parameter #1 ($string) of type string is deprecated in drupal_random_bytes() (line 2268 of /home4/aepcsnjr/testepcic2021.aepcindia.com/includes/bootstrap.inc).
  • Deprecated function: Return type of DateObject::__wakeup() should either be compatible with DateTime::__wakeup(): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in include_once() (line 143 of /home4/aepcsnjr/testepcic2021.aepcindia.com/sites/all/modules/date/date_api/date_api.module).
  • Deprecated function: Return type of DateObject::format($format, $force = false) should either be compatible with DateTime::format(string $format): string, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in include_once() (line 143 of /home4/aepcsnjr/testepcic2021.aepcindia.com/sites/all/modules/date/date_api/date_api.module).
  • Deprecated function: Return type of DateObject::setTimezone($tz, $force = false) should either be compatible with DateTime::setTimezone(DateTimeZone $timezone): DateTime, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in include_once() (line 143 of /home4/aepcsnjr/testepcic2021.aepcindia.com/sites/all/modules/date/date_api/date_api.module).
  • Deprecated function: rtrim(): Passing null to parameter #1 ($string) of type string is deprecated in url() (line 2343 of /home4/aepcsnjr/testepcic2021.aepcindia.com/includes/common.inc).
  • Deprecated function: Return type of RulesRecursiveElementIterator::hasChildren() should either be compatible with RecursiveIterator::hasChildren(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in include_once() (line 2088 of /home4/aepcsnjr/testepcic2021.aepcindia.com/sites/all/modules/rules/includes/rules.core.inc).
  • Deprecated function: Return type of RulesRecursiveElementIterator::getChildren() should either be compatible with RecursiveIterator::getChildren(): ?RecursiveIterator, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in include_once() (line 2088 of /home4/aepcsnjr/testepcic2021.aepcindia.com/sites/all/modules/rules/includes/rules.core.inc).
  • Deprecated function: Return type of RulesContainerPlugin::getIterator() should either be compatible with IteratorAggregate::getIterator(): Traversable, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in include_once() (line 2102 of /home4/aepcsnjr/testepcic2021.aepcindia.com/sites/all/modules/rules/includes/rules.core.inc).
  • Deprecated function: strpos(): Passing null to parameter #1 ($haystack) of type string is deprecated in url_is_external() (line 2387 of /home4/aepcsnjr/testepcic2021.aepcindia.com/includes/common.inc).
  • Deprecated function: str_replace(): Passing null to parameter #3 ($subject) of type array|string is deprecated in url_is_external() (line 2389 of /home4/aepcsnjr/testepcic2021.aepcindia.com/includes/common.inc).
  • Deprecated function: ltrim(): Passing null to parameter #1 ($string) of type string is deprecated in url() (line 2305 of /home4/aepcsnjr/testepcic2021.aepcindia.com/includes/common.inc).

WHAT IS RELEVANT DATE FOR CALCULATION OF LIMITATION PERIOD IN RESPECT OF FILING REFUND CLAIMS RELATING TO SERVICE TAX?

The �relevant date for the purpose of refund as per section 11B of the Central Excise Act, 1944 which is applicable to Service Tax also, is the date of payment of Service Tax. Thus, the limitation period of one year is to be calculated from the date of payment of the Service Tax

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