https://www.taxtmi.com/caselaws?id=255615 The Appellate Tribunal CESTAT Bangalore ruled that the time limit for filing refund claims in the context of service exports should be reckoned from the date of receipt of consideration, not the date of transmission for electronic data. The Tribunal found the appellants eligible for refund on merits but directed the original adjudicating authority to proceed based on the new interpretation of the time limit. It remanded the matters for a fresh decision ensuring principles of natural justice and compliance with the law. en-us Thu, 08 May 2014 00:00:00 +0530 Wed, 21 Jan 2015 12:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255615 The Appellate Tribunal CESTAT Bangalore ruled that the time limit for filing refund claims in the context of service exports should be reckoned from the date of receipt of consideration, not the date of transmission for electronic data. The Tribunal found the appellants eligible for refund on merits but directed the original adjudicating authority to proceed based on the new interpretation of the time limit. It remanded the matters for a fresh decision ensuring principles of natural justice and compliance with the law. Case-Laws Service Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255615