https://www.taxtmi.com/caselaws?id=358554 For refund claims under Rule 5 and the notification, the one-year filing period is to be computed from the date of receipt of convertible foreign exchange, evidenced by the FIRC, rather than from the date of invoice for the export service. The Tribunal recorded that this position was already settled and consistently followed in its earlier view, so the Revenue's objection based on invoice date was not sustainable. On that basis, the refund claim was treated as filed within the relevant limitation period. en-us Tue, 20 Feb 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358554 For refund claims under Rule 5 and the notification, the one-year filing period is to be computed from the date of receipt of convertible foreign exchange, evidenced by the FIRC, rather than from the date of invoice for the export service. The Tribunal recorded that this position was already settled and consistently followed in its earlier view, so the Revenue's objection based on invoice date was not sustainable. On that basis, the refund claim was treated as filed within the relevant limitation period. Case-Laws Service Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358554