https://www.taxtmi.com/caselaws?id=358368 The Tribunal condoned the delay in filing the appeal by the Revenue and proceeded with the case on its merits. The appeal was against the rejection of a refund claim by a 100% EOU for Information Technology Services, based on exceeding the one-year time limit under Section 11B of the Central Excise Act. The Tribunal determined that the relevant date for refund claims in cases of export of services filed quarterly would be the end of the quarter in which FIRCs are received, following a Larger Bench decision. The appeal was remanded for computation of the refund accordingly. en-us Tue, 20 Feb 2018 00:00:00 +0530 Wed, 11 Apr 2018 08:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358368 The Tribunal condoned the delay in filing the appeal by the Revenue and proceeded with the case on its merits. The appeal was against the rejection of a refund claim by a 100% EOU for Information Technology Services, based on exceeding the one-year time limit under Section 11B of the Central Excise Act. The Tribunal determined that the relevant date for refund claims in cases of export of services filed quarterly would be the end of the quarter in which FIRCs are received, following a Larger Bench decision. The appeal was remanded for computation of the refund accordingly. Case-Laws Service Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358368