https://www.taxtmi.com/caselaws?id=363752 The Tribunal set aside the Commissioner's order and allowed the Revenue's appeal regarding the interpretation of the cut-off date for filing refund claims under Section 11B of the Central Excise Act. The Tribunal held that the relevant date for export of goods should be the date of export, not the end of the quarter, contrary to the Commissioner's interpretation. They rejected reliance on a different case and followed judgments of the Madras High Court in similar cases, emphasizing the date of export as the crucial factor for claiming refund of cenvat credit. en-us Thu, 15 Mar 2018 00:00:00 +0530 Wed, 18 Jul 2018 06:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363752 The Tribunal set aside the Commissioner's order and allowed the Revenue's appeal regarding the interpretation of the cut-off date for filing refund claims under Section 11B of the Central Excise Act. The Tribunal held that the relevant date for export of goods should be the date of export, not the end of the quarter, contrary to the Commissioner's interpretation. They rejected reliance on a different case and followed judgments of the Madras High Court in similar cases, emphasizing the date of export as the crucial factor for claiming refund of cenvat credit. Case-Laws Service Tax Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363752