Refund Claim Timing: Section 11B & Rule 5 CCR - Use Quarter End Date of FIRCs for Export Service Refunds.

Refund Claim Timing: Section 11B & Rule 5 CCR - Use Quarter End Date of FIRCs for Export Service Refunds. https://www.taxtmi.com/highlights?id=39555 Section 11B is applicable for the purpose of computation of one year period for filing the refund claim and for export of service, the "relevant date" for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of CCR will be the end of the quarter in which the FIRCs received. - AT en-us Thu, 24 May 2018 07:10:41 +0530 Thu, 24 May 2018 07:10:41 +0530 TaxTMI RSS Generator Refund Claim Timing: Section 11B & Rule 5 CCR - Use Quarter End Date of FIRCs for Export Service Refunds. https://www.taxtmi.com/highlights?id=39555 Section 11B is applicable for the purpose of computation of one year period for filing the refund claim and for export of service, the "relevant date" for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of CCR will be the end of the quarter in which the FIRCs received. - AT Highlights Service Tax Thu, 24 May 2018 07:10:41 +0530 https://www.taxtmi.com/highlights?id=39555