https://www.taxtmi.com/highlights?id=54296 Effect of amendment in the notification - Scope of the term "Substitute" - Refund of Cenvat credit - time limitation - relevant date for filing refund claim - the reasoning of the respondent adduced in the impugned order that the relevant date would be the date of receipt of payment in convertible foreign exchange and thereby, the findings that the application was time barred, cannot be found fault with. - HC en-us Sat, 08 Aug 2020 10:51:04 +0530 Sat, 08 Aug 2020 10:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54296 Effect of amendment in the notification - Scope of the term "Substitute" - Refund of Cenvat credit - time limitation - relevant date for filing refund claim - the reasoning of the respondent adduced in the impugned order that the relevant date would be the date of receipt of payment in convertible foreign exchange and thereby, the findings that the application was time barred, cannot be found fault with. - HC Highlights Central Excise Sat, 08 Aug 2020 10:51:04 +0530 https://www.taxtmi.com/highlights?id=54296