https://www.taxtmi.com/caselaws?id=334856 The Tribunal upheld the Commissioner (Appeals)' decision, allowing the refund with consequential relief. It determined that turnover for services provided/exported before 1.4.2012 should be deducted for refund calculation under Rule 5 of Cenvat Credit Rules 2004. Additionally, the Tribunal found the refund claim filed on 26.4.2013 for consideration received on 9.4.2012 to be timely, in accordance with Section 11B requirements. The Tribunal dismissed the Revenue's appeal and affirmed the judgment on 22/03/2016. en-us Tue, 22 Mar 2016 00:00:00 +0530 Tue, 22 Nov 2016 15:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334856 The Tribunal upheld the Commissioner (Appeals)' decision, allowing the refund with consequential relief. It determined that turnover for services provided/exported before 1.4.2012 should be deducted for refund calculation under Rule 5 of Cenvat Credit Rules 2004. Additionally, the Tribunal found the refund claim filed on 26.4.2013 for consideration received on 9.4.2012 to be timely, in accordance with Section 11B requirements. The Tribunal dismissed the Revenue's appeal and affirmed the judgment on 22/03/2016. Case-Laws Service Tax Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334856