https://www.taxtmi.com/caselaws?id=400326 The Appellate Tribunal allowed the appellant's appeal against the rejection of the rebate claim. The Tribunal determined that the appellant's services qualified as exports under the Export of Service Rules, 2005. While the notification lacked a specified time limit for rebate claims, the Tribunal applied the time limit under Section 11B of the Central Excise Act, considering the receipt of consideration in foreign exchange. Relying on judicial precedents, including a decision of the Hon'ble Karnataka High Court, the Tribunal calculated the time limit from the end of the relevant year, deeming the appellant's rebate claim timely. The case was remanded for document verification, and the appeal was allowed pending verification. en-us Thu, 24 Sep 2020 00:00:00 +0530 Wed, 04 Nov 2020 09:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400326 The Appellate Tribunal allowed the appellant's appeal against the rejection of the rebate claim. The Tribunal determined that the appellant's services qualified as exports under the Export of Service Rules, 2005. While the notification lacked a specified time limit for rebate claims, the Tribunal applied the time limit under Section 11B of the Central Excise Act, considering the receipt of consideration in foreign exchange. Relying on judicial precedents, including a decision of the Hon'ble Karnataka High Court, the Tribunal calculated the time limit from the end of the relevant year, deeming the appellant's rebate claim timely. The case was remanded for document verification, and the appeal was allowed pending verification. Case-Laws Service Tax Thu, 24 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400326