https://www.taxtmi.com/caselaws?id=423774 The Tribunal allowed the appeals by remanding the matter to the original authority for verification of relevant dates of export proceeds realization and refund claim filing. The Tribunal held that the limitation for refund claims should be reckoned from the end of the quarter when export proceeds were realized, based on a Larger Bench decision. Emphasizing the constructive interpretation of provisions to facilitate refunds, the Tribunal directed the original authority to verify and dispose of the claims within a specified timeframe, in line with the principle established by the Larger Bench. en-us Mon, 13 Jun 2022 00:00:00 +0530 Wed, 15 Jun 2022 09:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423774 The Tribunal allowed the appeals by remanding the matter to the original authority for verification of relevant dates of export proceeds realization and refund claim filing. The Tribunal held that the limitation for refund claims should be reckoned from the end of the quarter when export proceeds were realized, based on a Larger Bench decision. Emphasizing the constructive interpretation of provisions to facilitate refunds, the Tribunal directed the original authority to verify and dispose of the claims within a specified timeframe, in line with the principle established by the Larger Bench. Case-Laws Service Tax Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423774