https://www.taxtmi.com/caselaws?id=359059 The Revenue's appeal against the rejection of a refund claim by M/S Tata Consultancy Services Ltd based on a limitation period calculation was dismissed by the Tribunal. The Tribunal clarified that the limitation period for refund claims should be computed from the last date of the quarter to which the claim relates, contrary to the Revenue's argument based on a previous Tribunal decision. This decision emphasized the importance of correctly determining the limitation period for refund claims and ensured consistency in the application of the law regarding CENVAT credit refund claims. en-us Mon, 04 Dec 2017 00:00:00 +0530 Tue, 24 Apr 2018 06:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359059 The Revenue's appeal against the rejection of a refund claim by M/S Tata Consultancy Services Ltd based on a limitation period calculation was dismissed by the Tribunal. The Tribunal clarified that the limitation period for refund claims should be computed from the last date of the quarter to which the claim relates, contrary to the Revenue's argument based on a previous Tribunal decision. This decision emphasized the importance of correctly determining the limitation period for refund claims and ensured consistency in the application of the law regarding CENVAT credit refund claims. Case-Laws Service Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359059