https://www.taxtmi.com/caselaws?id=253862 The Tribunal dismissed the Revenue's appeal and upheld the order-in-appeal in favor of the respondent regarding the time limitation for filing a rebate claim under notification no. 11/2005-ST. The decision was influenced by the interpretation of the relevant date for refund sanction under Explanation (B)(f) of Section 11B, supported by Tribunal judgments and official circulars. The Tribunal considered the date of payment of service tax as crucial, ultimately concluding the case in favor of the respondent, who claimed the rebate based on export of services and receipt of foreign exchange. en-us Fri, 31 Oct 2014 00:00:00 +0530 Fri, 05 Dec 2014 22:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253862 The Tribunal dismissed the Revenue's appeal and upheld the order-in-appeal in favor of the respondent regarding the time limitation for filing a rebate claim under notification no. 11/2005-ST. The decision was influenced by the interpretation of the relevant date for refund sanction under Explanation (B)(f) of Section 11B, supported by Tribunal judgments and official circulars. The Tribunal considered the date of payment of service tax as crucial, ultimately concluding the case in favor of the respondent, who claimed the rebate based on export of services and receipt of foreign exchange. Case-Laws Service Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253862