https://www.taxtmi.com/caselaws?id=360957 Refund claims for unutilised CENVAT credit in service export cases must be tested on the correct limitation date under the applicable refund rule, with quarterly claims computed in line with the binding Larger Bench view that the relevant date may be the end of the quarter in which FIRCs are received. A rejection based on mechanically taking the date of the first export invoice is not sustainable on that reasoning. The refund disputes were remanded for fresh consideration, leaving substantive entitlement to be decided again under the correct limitation principle. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 26 May 2018 07:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360957 Refund claims for unutilised CENVAT credit in service export cases must be tested on the correct limitation date under the applicable refund rule, with quarterly claims computed in line with the binding Larger Bench view that the relevant date may be the end of the quarter in which FIRCs are received. A rejection based on mechanically taking the date of the first export invoice is not sustainable on that reasoning. The refund disputes were remanded for fresh consideration, leaving substantive entitlement to be decided again under the correct limitation principle. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360957