https://www.taxtmi.com/caselaws?id=334564 The Tribunal allowed the appeals, setting aside the Orders-in-Appeal and restoring the Orders-in-Original for the refund claims. It clarified that the relevant date for refund claims under Section 11B of the Central Excise Act, 1944, in cases of accumulated Cenvat credit due to service export without service tax payment in the taxable territory is the date of receipt of payment in foreign exchange. This decision emphasized the importance of considering the date of foreign exchange receipt for services provided outside India in determining the limitation period for such refund claims. en-us Wed, 31 Aug 2016 00:00:00 +0530 Fri, 01 Sep 2017 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334564 The Tribunal allowed the appeals, setting aside the Orders-in-Appeal and restoring the Orders-in-Original for the refund claims. It clarified that the relevant date for refund claims under Section 11B of the Central Excise Act, 1944, in cases of accumulated Cenvat credit due to service export without service tax payment in the taxable territory is the date of receipt of payment in foreign exchange. This decision emphasized the importance of considering the date of foreign exchange receipt for services provided outside India in determining the limitation period for such refund claims. Case-Laws Service Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334564