https://www.taxtmi.com/caselaws?id=269752 The Tribunal modified the lower authorities' orders to allow refund claims filed within one year of the export invoice for accumulated CENVAT credit on input and input services due to exporting entire services. The Tribunal held that Notification 27/2012-CE (NT) explicitly links Section 11B's time-limit to CENVAT credit refunds, treating CENVAT credit as duty for time-limit purposes. Refund claims meeting this criterion are eligible for refund, and the adjudicating authority was directed to recalculate the appellants' refund claims accordingly. en-us Fri, 04 Dec 2015 00:00:00 +0530 Wed, 19 Oct 2016 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269752 The Tribunal modified the lower authorities' orders to allow refund claims filed within one year of the export invoice for accumulated CENVAT credit on input and input services due to exporting entire services. The Tribunal held that Notification 27/2012-CE (NT) explicitly links Section 11B's time-limit to CENVAT credit refunds, treating CENVAT credit as duty for time-limit purposes. Refund claims meeting this criterion are eligible for refund, and the adjudicating authority was directed to recalculate the appellants' refund claims accordingly. Case-Laws Service Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269752