https://www.taxtmi.com/caselaws?id=370635 Refund claims under Rule 5 of the Cenvat Credit Rules, 2004 in export of services cases were held to require limitation to be computed by reference to the end of the quarter in which the foreign inward remittance certificate is received, in line with the binding Larger Bench view. The Tribunal found that the original authority had misapplied the notification and rejected the claims as time-barred without following that view. The limitation issue was decided in favour of the assessee, and the matter was remanded for fresh adjudication of the refund claims on the correct legal basis. en-us Fri, 09 Nov 2018 00:00:00 +0530 Wed, 21 Nov 2018 21:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370635 Refund claims under Rule 5 of the Cenvat Credit Rules, 2004 in export of services cases were held to require limitation to be computed by reference to the end of the quarter in which the foreign inward remittance certificate is received, in line with the binding Larger Bench view. The Tribunal found that the original authority had misapplied the notification and rejected the claims as time-barred without following that view. The limitation issue was decided in favour of the assessee, and the matter was remanded for fresh adjudication of the refund claims on the correct legal basis. Case-Laws Service Tax Fri, 09 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370635