https://www.taxtmi.com/caselaws?id=355759 The case pertains to the interpretation of the time limit for filing refund claims under Section 11B of the Central Excise Act, 1944. The dispute centers on whether the time limit should be calculated from the end of the quarter as per Rule 5 of the Cenvat Credit Rules, 2004, or from the date of receipt of payment for export of services. The judgment highlights conflicting decisions within the Tribunal, with one view favoring the end of the quarter and another supporting the date of payment receipt. Due to this discrepancy, the matter has been referred to the Hon'ble President for potential consideration by a Larger Bench to achieve clarity and consistency in the interpretation of the time limit for filing refund claims. en-us Tue, 19 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355759 The case pertains to the interpretation of the time limit for filing refund claims under Section 11B of the Central Excise Act, 1944. The dispute centers on whether the time limit should be calculated from the end of the quarter as per Rule 5 of the Cenvat Credit Rules, 2004, or from the date of receipt of payment for export of services. The judgment highlights conflicting decisions within the Tribunal, with one view favoring the end of the quarter and another supporting the date of payment receipt. Due to this discrepancy, the matter has been referred to the Hon'ble President for potential consideration by a Larger Bench to achieve clarity and consistency in the interpretation of the time limit for filing refund claims. Case-Laws Service Tax Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355759