https://www.taxtmi.com/caselaws?id=359135 The Appellate Tribunal CESTAT Hyderabad allowed the appeal, overturning the rejection of a refund claim by the appellant, an exporter of services, on grounds of limitation. The Tribunal relied on a precedent set by a Larger Bench decision, establishing that the relevant date for limitation for refund claims under Rule-5 of CENVAT Credit Rules 2004 should be considered from the end of the quarter in which the FIRC is received. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant, providing clarity on the calculation of limitation for refund claims. en-us Mon, 16 Apr 2018 00:00:00 +0530 Wed, 25 Apr 2018 05:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359135 The Appellate Tribunal CESTAT Hyderabad allowed the appeal, overturning the rejection of a refund claim by the appellant, an exporter of services, on grounds of limitation. The Tribunal relied on a precedent set by a Larger Bench decision, establishing that the relevant date for limitation for refund claims under Rule-5 of CENVAT Credit Rules 2004 should be considered from the end of the quarter in which the FIRC is received. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant, providing clarity on the calculation of limitation for refund claims. Case-Laws Service Tax Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359135