https://www.taxtmi.com/caselaws?id=339922 The case involved a dispute over the time limitation for filing a refund claim under the CENVAT Credit Rules in the context of export of services. The Revenue argued the claim was time-barred under Section 11B of the Central Excise Act, but the Commissioner (A) allowed the appeal based on interpreting the relevant date for filing the refund claim as the realization of export proceeds. The Tribunal upheld this decision, emphasizing the complexity of determining relevant dates for refund claims in the service sector and highlighting the importance of legal interpretation in resolving such disputes. en-us Mon, 20 Feb 2017 00:00:00 +0530 Thu, 09 Mar 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339922 The case involved a dispute over the time limitation for filing a refund claim under the CENVAT Credit Rules in the context of export of services. The Revenue argued the claim was time-barred under Section 11B of the Central Excise Act, but the Commissioner (A) allowed the appeal based on interpreting the relevant date for filing the refund claim as the realization of export proceeds. The Tribunal upheld this decision, emphasizing the complexity of determining relevant dates for refund claims in the service sector and highlighting the importance of legal interpretation in resolving such disputes. Case-Laws Service Tax Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339922