https://www.taxtmi.com/caselaws?id=375243 The Tribunal ruled in favor of the appellant, an IT-enabled services provider, regarding the time limit for filing refund claims for services exported outside India. It held that the one-year period for export of services refund claims should be calculated from the end of the quarter in which the FIRC is received, not from the date of payment of Service Tax. Additionally, the Tribunal found that Section 11B's time limit did not apply to export of services, as established in a previous case. It deemed the remand order by the Commissioner (A) as legally unsustainable and restored the Order-in-Original granting the refund to the appellant. en-us Fri, 08 Feb 2019 00:00:00 +0530 Sat, 16 Feb 2019 06:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375243 The Tribunal ruled in favor of the appellant, an IT-enabled services provider, regarding the time limit for filing refund claims for services exported outside India. It held that the one-year period for export of services refund claims should be calculated from the end of the quarter in which the FIRC is received, not from the date of payment of Service Tax. Additionally, the Tribunal found that Section 11B's time limit did not apply to export of services, as established in a previous case. It deemed the remand order by the Commissioner (A) as legally unsustainable and restored the Order-in-Original granting the refund to the appellant. Case-Laws Service Tax Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375243