https://www.taxtmi.com/caselaws?id=349548 The Tribunal allowed the appeal regarding the relevant date for calculating the limitation period for a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The dispute focused on whether the relevant date should be the date of the export invoice or the date of receipt of foreign exchange by the exporter. Relying on precedent cases, the Tribunal determined that the date of receipt of foreign exchange should be considered, overturning the previous decision that favored the date of the export invoice. Consequently, the Tribunal granted relief to the appellants based on established interpretations from prior Tribunal judgments. en-us Tue, 01 Aug 2017 00:00:00 +0530 Tue, 17 Oct 2017 08:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349548 The Tribunal allowed the appeal regarding the relevant date for calculating the limitation period for a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The dispute focused on whether the relevant date should be the date of the export invoice or the date of receipt of foreign exchange by the exporter. Relying on precedent cases, the Tribunal determined that the date of receipt of foreign exchange should be considered, overturning the previous decision that favored the date of the export invoice. Consequently, the Tribunal granted relief to the appellants based on established interpretations from prior Tribunal judgments. Case-Laws Service Tax Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349548