https://www.taxtmi.com/caselaws?id=345792 For refund of unutilised Cenvat credit relating to export of services, limitation is computed from the date of receipt of consideration in convertible foreign exchange, because export is treated as complete only on such receipt. The Tribunal held that the one-year period could not be counted from the date of provision or export of services. As the refund claim was filed within one year from receipt of foreign exchange and that position was not disputed, rejection of the refund was unsustainable. en-us Thu, 20 Jul 2017 00:00:00 +0530 Sat, 29 Jul 2017 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345792 For refund of unutilised Cenvat credit relating to export of services, limitation is computed from the date of receipt of consideration in convertible foreign exchange, because export is treated as complete only on such receipt. The Tribunal held that the one-year period could not be counted from the date of provision or export of services. As the refund claim was filed within one year from receipt of foreign exchange and that position was not disputed, rejection of the refund was unsustainable. Case-Laws Service Tax Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345792