https://www.taxtmi.com/caselaws?id=360850 For quarterly refund claims of accumulated CENVAT credit on export of services under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 05/2006-CE(NT), the relevant date for computing the one-year limitation under Section 11B of the Central Excise Act, 1944 may be taken as the end of the quarter in which the FIRCs are received. The Tribunal followed the Larger Bench view and held that the earlier finding of time-bar could not stand on that basis. The matter was therefore remanded to the original authority for fresh disposal in light of that limitation principle. en-us Fri, 02 Mar 2018 00:00:00 +0530 Thu, 24 May 2018 07:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360850 For quarterly refund claims of accumulated CENVAT credit on export of services under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 05/2006-CE(NT), the relevant date for computing the one-year limitation under Section 11B of the Central Excise Act, 1944 may be taken as the end of the quarter in which the FIRCs are received. The Tribunal followed the Larger Bench view and held that the earlier finding of time-bar could not stand on that basis. The matter was therefore remanded to the original authority for fresh disposal in light of that limitation principle. Case-Laws Service Tax Fri, 02 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360850