https://www.taxtmi.com/caselaws?id=361699 The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim based on limitation and non-production of FIRCs for specific remittances. The appellant's assertion that the relevant date for computing the period of limitation should be the date of receipt of foreign exchange was accepted. The Tribunal also acknowledged the appellant's ability to establish receipt of foreign exchange through other means besides FIRCs. The matter was remanded for further verification and processing, ensuring the appellant's right to claim a refund. en-us Thu, 15 Mar 2018 00:00:00 +0530 Tue, 12 Jun 2018 21:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361699 The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim based on limitation and non-production of FIRCs for specific remittances. The appellant's assertion that the relevant date for computing the period of limitation should be the date of receipt of foreign exchange was accepted. The Tribunal also acknowledged the appellant's ability to establish receipt of foreign exchange through other means besides FIRCs. The matter was remanded for further verification and processing, ensuring the appellant's right to claim a refund. Case-Laws Service Tax Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361699