https://www.taxtmi.com/caselaws?id=373811 The Tribunal allowed the appeal, modifying the impugned order that rejected refund claims under the Cenvat Credit Rules, 2004 due to limitation issues. The Tribunal held that the end of the quarter when the Foreign Inward Remittance Certificate (FIRC) is received should be the relevant date for limitation calculation in quarterly refund claims for export of services. The adjudicating authority was directed to reconsider the matter based on this determination within three months. This decision emphasizes the importance of adhering to established relevant date principles for consistency in adjudicating refund claims under the Cenvat Rules. en-us Wed, 02 Jan 2019 00:00:00 +0530 Mon, 21 Jan 2019 08:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373811 The Tribunal allowed the appeal, modifying the impugned order that rejected refund claims under the Cenvat Credit Rules, 2004 due to limitation issues. The Tribunal held that the end of the quarter when the Foreign Inward Remittance Certificate (FIRC) is received should be the relevant date for limitation calculation in quarterly refund claims for export of services. The adjudicating authority was directed to reconsider the matter based on this determination within three months. This decision emphasizes the importance of adhering to established relevant date principles for consistency in adjudicating refund claims under the Cenvat Rules. Case-Laws Service Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373811