https://www.taxtmi.com/caselaws?id=345792 The appeal was allowed as the Tribunal determined that the one-year period for filing refund claims for export of services starts from the date of receipt of payment in convertible foreign exchange, not the date of service provision. The appellant filed the claim within the stipulated time after receiving foreign exchange remittances, supported by documentation. The Tribunal found the rejection of the refund claim on the basis of filing beyond one year from export of services to be unsustainable, citing established principles and precedents. 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 The appeal was allowed as the Tribunal determined that the one-year period for filing refund claims for export of services starts from the date of receipt of payment in convertible foreign exchange, not the date of service provision. The appellant filed the claim within the stipulated time after receiving foreign exchange remittances, supported by documentation. The Tribunal found the rejection of the refund claim on the basis of filing beyond one year from export of services to be unsustainable, citing established principles and precedents. Case-Laws Service Tax Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345792