https://www.taxtmi.com/caselaws?id=436188 The Tribunal allowed all eight appeals, setting aside the impugned order and granting consequential relief. It held that the refund claims were not time-barred as the relevant date for export of services is the date of realization of foreign exchange. The Tribunal also ruled that non-reversal of credit at the time of filing refund claims was not a valid ground for rejection. The rejection of refund claims based on various grounds such as non-registration of premises and missing invoices was deemed unjustified. The appellants were required to reverse certain errors in credit but were granted relief overall. en-us Mon, 03 Apr 2023 00:00:00 +0530 Fri, 07 Apr 2023 08:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436188 The Tribunal allowed all eight appeals, setting aside the impugned order and granting consequential relief. It held that the refund claims were not time-barred as the relevant date for export of services is the date of realization of foreign exchange. The Tribunal also ruled that non-reversal of credit at the time of filing refund claims was not a valid ground for rejection. The rejection of refund claims based on various grounds such as non-registration of premises and missing invoices was deemed unjustified. The appellants were required to reverse certain errors in credit but were granted relief overall. Case-Laws Service Tax Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436188