https://www.taxtmi.com/caselaws?id=359755 The Tribunal held that the time limit for filing refund claims under Rule 5 of the Cenvat Credit Rules should commence from the end of the quarter, not from the date of the Foreign Inward Remittance Certificate (FIRC). Emphasizing adherence to Section 11B provisions and the objective of granting refunds for unutilized CENVAT credit, the Tribunal allowed the appeal of the Export Oriented Unit (EOU) that had filed refunds on a quarterly basis within one year from the quarter end. The decision clarified that in cases of quarterly filings for export of services, the relevant date for determining refund claim time limit is the quarter end receiving the FIRC. en-us Wed, 18 Apr 2018 00:00:00 +0530 Fri, 04 May 2018 08:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359755 The Tribunal held that the time limit for filing refund claims under Rule 5 of the Cenvat Credit Rules should commence from the end of the quarter, not from the date of the Foreign Inward Remittance Certificate (FIRC). Emphasizing adherence to Section 11B provisions and the objective of granting refunds for unutilized CENVAT credit, the Tribunal allowed the appeal of the Export Oriented Unit (EOU) that had filed refunds on a quarterly basis within one year from the quarter end. The decision clarified that in cases of quarterly filings for export of services, the relevant date for determining refund claim time limit is the quarter end receiving the FIRC. Case-Laws Service Tax Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359755