Limitation for CENVAT credit refund claims must follow the binding refund-rule date, not the first export invoice date.

Refund claims for unutilised CENVAT credit in service export cases must be tested on the correct limitation date under the applicable refund rule, with quarterly claims computed in line with the binding Larger Bench view that the relevant date may be the end of the quarter in which FIRCs are received. A rejection based on mechanically taking the date of the first export invoice is not sustainable on that reasoning. The refund disputes were remanded for fresh consideration, leaving substantive entitlement to be decided again under the correct limitation principle.

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Issues: Whether the refund claims for unutilised CENVAT credit were barred by limitation, and what is the relevant date for computing the period under the refund scheme.

Analysis: The appeals turned on the computation of the limitation period for refund claims under the refund mechanism applicable to exporters of services. The prior dispute on the relevant date had been clarified by a Larger Bench, which held that for quarterly refund claims the relevant date may be taken as the end of the quarter in which the FIRCs are received. In view of that binding clarification, the limitation issue could not be finally sustained on the reasoning adopted by the lower authority, and the claims required fresh consideration on the correct legal basis.

Conclusion: The limitation-based rejection was not sustained, and the matters were sent back to the original authority for disposal in accordance with the Larger Bench ruling.

Final Conclusion: The refund disputes were remanded for reconsideration under the correct limitation principle, leaving the substantive refund entitlement to be decided afresh.

Ratio Decidendi: For refund claims of unutilised CENVAT credit in service export cases, the relevant date for limitation must be determined in accordance with the applicable refund rule and the binding Larger Bench view, rather than mechanically adopting the date of the first export invoice.

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