https://www.taxtmi.com/caselaws?id=265242 The first appellate authority upheld the appellant's refund claim of Rs. 13,85,401, dismissing the revenue's appeal. The authority correctly applied the relevant provisions of the CENVAT Credit Rules, distinguishing between exports made before and after April 1, 2012. It determined that the appellant was entitled to the refund amount based on the export turnover calculation. The authority also rejected the revenue's objection regarding the limitation period for filing the refund claim, finding it timely filed. The impugned order was upheld as legally sound, and the revenue's appeal was dismissed. en-us Mon, 13 Apr 2015 00:00:00 +0530 Thu, 08 Oct 2015 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265242 The first appellate authority upheld the appellant's refund claim of Rs. 13,85,401, dismissing the revenue's appeal. The authority correctly applied the relevant provisions of the CENVAT Credit Rules, distinguishing between exports made before and after April 1, 2012. It determined that the appellant was entitled to the refund amount based on the export turnover calculation. The authority also rejected the revenue's objection regarding the limitation period for filing the refund claim, finding it timely filed. The impugned order was upheld as legally sound, and the revenue's appeal was dismissed. Case-Laws Service Tax Mon, 13 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265242