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of <h1>Appeal allowed: Refund claim timing clarified by Tribunal</h1> <h3>Conexant Systems Pvt. Ltd Versus CCE & ST, Hyderabad-IV</h3> Conexant Systems Pvt. Ltd Versus CCE & ST, Hyderabad-IV - TMI Issues:- Rejection of refund claim of Rs. 9,94,408 on the ground of filing beyond one year from export of services.Analysis:1. The appellant failed to appear despite multiple adjournments, leading to the matter being taken up for disposal in their absence.2. The issue revolved around the rejection of the refund claim due to filing beyond the one-year period from the date of export of services, as per Section 11B provisions.3. The Tribunal referred to a previous case to establish that the relevant date for refund claims in export of services is when foreign exchange is received in India, not the date of service provision.4. Following precedents and changes in notifications, it was determined that the one-year period for service providers starts from the date of receipt of payment in convertible foreign exchange.5. The appellant had filed the refund claim within one year of receiving foreign exchange remittances, supported by necessary documentation, which was not disputed by the lower authorities.6. Based on the established principles and precedents, the impugned orders were deemed unsustainable, and the appeal was allowed with consequential reliefs.This detailed analysis of the judgment highlights the key points regarding the rejection of the refund claim and the considerations made by the Tribunal in reaching a decision based on legal provisions and precedents.
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