https://www.taxtmi.com/caselaws?id=355619 The Tribunal allowed the appeal, ruling that the refund claims filed under Rule 5 of the Cenvat Credit Rules were not time-barred. The decision was based on the interpretation that the claims were filed within one year from the receipt of foreign exchange, as required by Section 11B of the Central Excise Act, 1944. The Tribunal considered the completion of service export upon receipt of foreign exchange, not just invoicing, and upheld that the claims met the specified time limit, as per the relevant legal provisions and requirements for claiming refunds. en-us Fri, 29 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355619 The Tribunal allowed the appeal, ruling that the refund claims filed under Rule 5 of the Cenvat Credit Rules were not time-barred. The decision was based on the interpretation that the claims were filed within one year from the receipt of foreign exchange, as required by Section 11B of the Central Excise Act, 1944. The Tribunal considered the completion of service export upon receipt of foreign exchange, not just invoicing, and upheld that the claims met the specified time limit, as per the relevant legal provisions and requirements for claiming refunds. Case-Laws Service Tax Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355619