https://www.taxtmi.com/caselaws?id=272596 The Tribunal upheld the decision of the first appellate authority, ruling that the appellant, an exporter, is entitled to claim a refund once every quarter, with the "relevant date" for claiming a refund being the last possible date of exports within the quarter. The judgment clarified the time limitation for refund applications under the CENVAT Credit Rules, 2004 and emphasized the entitlement of exporters to claim refunds based on quarterly exports. en-us Fri, 01 Sep 2017 00:00:00 +0530 Wed, 09 May 2018 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272596 The Tribunal upheld the decision of the first appellate authority, ruling that the appellant, an exporter, is entitled to claim a refund once every quarter, with the "relevant date" for claiming a refund being the last possible date of exports within the quarter. The judgment clarified the time limitation for refund applications under the CENVAT Credit Rules, 2004 and emphasized the entitlement of exporters to claim refunds based on quarterly exports. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272596