https://www.taxtmi.com/caselaws?id=363750 Refund claims for accumulated Cenvat credit on export of services under Rule 5 of the Cenvat Credit Rules, 2004 were analysed on the limitation point under Section 11B of the Central Excise Act, 1944. The accepted approach for quarterly refund claims was that the relevant date for computing limitation may be taken as the end of the quarter in which the FIRC is received. On that principle, the limitation applied by the Commissioner (Appeals) to the refund periods was treated as correct, and the partial refund relief already granted remained undisturbed. en-us Mon, 26 Feb 2018 00:00:00 +0530 Wed, 18 Jul 2018 06:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363750 Refund claims for accumulated Cenvat credit on export of services under Rule 5 of the Cenvat Credit Rules, 2004 were analysed on the limitation point under Section 11B of the Central Excise Act, 1944. The accepted approach for quarterly refund claims was that the relevant date for computing limitation may be taken as the end of the quarter in which the FIRC is received. On that principle, the limitation applied by the Commissioner (Appeals) to the refund periods was treated as correct, and the partial refund relief already granted remained undisturbed. Case-Laws Service Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363750