https://www.taxtmi.com/caselaws?id=341928 Refund of accumulated CENVAT credit for export of services cannot be denied solely because registration was not obtained during the relevant period, as registration is not a substantive precondition where refund conditions are otherwise met. For limitation, the one-year period under Section 11B must be computed from the relevant date for service exports, namely receipt of the foreign inward remittance certificate, not merely the date of export of services. The time-bar objection was therefore not conclusively upheld, and the eligible refund required transaction-wise verification on that basis. en-us Thu, 23 Mar 2017 00:00:00 +0530 Tue, 09 May 2017 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341928 Refund of accumulated CENVAT credit for export of services cannot be denied solely because registration was not obtained during the relevant period, as registration is not a substantive precondition where refund conditions are otherwise met. For limitation, the one-year period under Section 11B must be computed from the relevant date for service exports, namely receipt of the foreign inward remittance certificate, not merely the date of export of services. The time-bar objection was therefore not conclusively upheld, and the eligible refund required transaction-wise verification on that basis. Case-Laws Service Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341928