https://www.taxtmi.com/caselaws?id=278970 The Government upheld the Commissioner (Appeals) decision, rejecting the Revision Application. The claim for rebate for export of services was denied due to non-receipt of foreign exchange as required by the Export of Services Rules. Additionally, the time limitation under Section 11B of the Central Excise Act was deemed applicable, leading to the rejection of the claim as time-barred. The applicant's arguments regarding receipt of convertible foreign exchange and non-applicability of Section 11B were not accepted, resulting in the dismissal of the Revision Application. en-us Tue, 06 Feb 2018 00:00:00 +0530 Wed, 27 Feb 2019 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278970 The Government upheld the Commissioner (Appeals) decision, rejecting the Revision Application. The claim for rebate for export of services was denied due to non-receipt of foreign exchange as required by the Export of Services Rules. Additionally, the time limitation under Section 11B of the Central Excise Act was deemed applicable, leading to the rejection of the claim as time-barred. The applicant's arguments regarding receipt of convertible foreign exchange and non-applicability of Section 11B were not accepted, resulting in the dismissal of the Revision Application. Case-Laws Service Tax Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278970