Limitation for export service refund claims runs from receipt of payment, making a timely filed claim admissible.

For refund claims arising from export of services, the relevant date for limitation is the date of receipt of payment for the exported services. Because the refund application was filed within one year from that date, the claim was within time and not time-barred. The refund was therefore admissible.

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Issues: Whether the refund claim arising from export of services was filed within limitation, having regard to the relevant date for computing the period of one year.

Analysis: For export of service during the relevant period, the relevant date for filing the refund claim is the date of receipt of payment towards the services exported. Since the refund application was filed within one year from the date of receipt of payment, the claim was held to be within time.

Conclusion: The refund claim was not time-barred and was admissible.

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