https://www.taxtmi.com/caselaws?id=372899 For refund claims under Rule 5 of the Cenvat Credit Rules, 2004 relating to export of services, the relevant date for the one-year limitation period is the end of the quarter in which foreign exchange is realised, applying Section 11B and the Larger Bench view in Span Infotech. The earlier limitation objection could not be sustained without reconsideration on that basis. On proof of receipt of consideration in convertible foreign exchange, additional bank certificates and confirmation documents required verification, and the rejection for want of remittance evidence could not stand without examining that material. The matter was remanded for fresh adjudication on limitation and export-realisation evidence. en-us Wed, 26 Dec 2018 00:00:00 +0530 Thu, 03 Jan 2019 06:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372899 For refund claims under Rule 5 of the Cenvat Credit Rules, 2004 relating to export of services, the relevant date for the one-year limitation period is the end of the quarter in which foreign exchange is realised, applying Section 11B and the Larger Bench view in Span Infotech. The earlier limitation objection could not be sustained without reconsideration on that basis. On proof of receipt of consideration in convertible foreign exchange, additional bank certificates and confirmation documents required verification, and the rejection for want of remittance evidence could not stand without examining that material. The matter was remanded for fresh adjudication on limitation and export-realisation evidence. Case-Laws Service Tax Wed, 26 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372899