https://www.taxtmi.com/caselaws?id=338683 The Tribunal upheld the Commissioner's decision that refund claims for unutilized CENVAT credit on input services used in export were not time-barred. The Tribunal determined that the relevant period for filing claims starts from the end of the quarter in which export realization occurred, not from the date of export or invoice. The decision was supported by legal principles and precedents, resulting in the dismissal of the department's appeals. The judgment highlighted the significance of interpreting statutory provisions in accordance with established legal principles to assess the validity of refund claims. en-us Mon, 06 Feb 2017 00:00:00 +0530 Mon, 06 Feb 2017 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338683 The Tribunal upheld the Commissioner's decision that refund claims for unutilized CENVAT credit on input services used in export were not time-barred. The Tribunal determined that the relevant period for filing claims starts from the end of the quarter in which export realization occurred, not from the date of export or invoice. The decision was supported by legal principles and precedents, resulting in the dismissal of the department's appeals. The judgment highlighted the significance of interpreting statutory provisions in accordance with established legal principles to assess the validity of refund claims. Case-Laws Service Tax Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338683