https://www.taxtmi.com/caselaws?id=246252 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. en-us Wed, 22 Jan 2014 00:00:00 +0530 Sat, 19 Apr 2014 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246252 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. Case-Laws Service Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246252