https://www.taxtmi.com/caselaws?id=355525 CESTAT Bangalore ruled on refund claim time limits under Section 11B of the Central Excise Act, 1944, specifically determining the relevant date for export of services. The tribunal held that while Section 11B's definition of relevant date doesn't specifically cover export of services, the provisions must be interpreted constructively to facilitate the objective of granting refund of unutilized CENVAT credit. Referencing Service Tax Rules, 1994 and Export of Service Rules, 2005, the tribunal determined that export of services is completed only upon receipt of consideration in foreign exchange. Therefore, for quarterly refund claims concerning export of services, the relevant date should be the end of the quarter in which the Foreign Inward Remittance Certificate (FIRC) is received, rather than the date of receipt of payment. The matter was remanded to regular benches for deciding respective appeals. en-us Fri, 09 Feb 2018 00:00:00 +0530 Mon, 21 Jul 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355525 CESTAT Bangalore ruled on refund claim time limits under Section 11B of the Central Excise Act, 1944, specifically determining the relevant date for export of services. The tribunal held that while Section 11B's definition of relevant date doesn't specifically cover export of services, the provisions must be interpreted constructively to facilitate the objective of granting refund of unutilized CENVAT credit. Referencing Service Tax Rules, 1994 and Export of Service Rules, 2005, the tribunal determined that export of services is completed only upon receipt of consideration in foreign exchange. Therefore, for quarterly refund claims concerning export of services, the relevant date should be the end of the quarter in which the Foreign Inward Remittance Certificate (FIRC) is received, rather than the date of receipt of payment. The matter was remanded to regular benches for deciding respective appeals. Case-Laws Service Tax Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355525