https://www.taxtmi.com/caselaws?id=357996 The Tribunal ruled in favor of the assessee, holding that the relevant date for refund claims should be the date of receipt of consideration by the service provider in foreign currency. The matter was remanded for verification of the actual date of foreign currency receipt, with instructions for re-decision by the adjudicating authority. The Tribunal emphasized the importance of determining the relevant date for refund claims based on the date of foreign exchange receipt, allowing the appellant to utilize the credit for output tax liability if the refund is found time-barred. en-us Wed, 07 Mar 2018 00:00:00 +0530 Wed, 04 Apr 2018 06:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357996 The Tribunal ruled in favor of the assessee, holding that the relevant date for refund claims should be the date of receipt of consideration by the service provider in foreign currency. The matter was remanded for verification of the actual date of foreign currency receipt, with instructions for re-decision by the adjudicating authority. The Tribunal emphasized the importance of determining the relevant date for refund claims based on the date of foreign exchange receipt, allowing the appellant to utilize the credit for output tax liability if the refund is found time-barred. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357996