https://www.taxtmi.com/caselaws?id=253859 For refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE(NT), the one-year limitation under section 11B of the Central Excise Act, 1944 applies through section 83 of the Finance Act to service tax matters. The operative question is the relevant date for exported services, and the text treats the date of export of service as that date for computing limitation. Alternative reference points, including the invoice date and the date of receipt of foreign exchange, are noted only for uniformity of approach. en-us Fri, 14 Nov 2014 00:00:00 +0530 Mon, 06 Jul 2015 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253859 For refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE(NT), the one-year limitation under section 11B of the Central Excise Act, 1944 applies through section 83 of the Finance Act to service tax matters. The operative question is the relevant date for exported services, and the text treats the date of export of service as that date for computing limitation. Alternative reference points, including the invoice date and the date of receipt of foreign exchange, are noted only for uniformity of approach. Case-Laws Service Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253859