https://www.taxtmi.com/highlights?id=70063 Refund against export of services - Time limitation - relevant date - date of the export invoice or the date of receipt of consideration in convertible foreign currency i.e., the date of FIRCs? - ‘relevant date’ for refund of unutilized CENVAT Credit in case of export of services to be taken as the end of the quarter in which the FIRC is received since the prescribed procedure states that the refund claims are to be filed for every quarter. - AT en-us Thu, 01 Jun 2023 08:05:53 +0530 Thu, 01 Jun 2023 08:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70063 Refund against export of services - Time limitation - relevant date - date of the export invoice or the date of receipt of consideration in convertible foreign currency i.e., the date of FIRCs? - ‘relevant date’ for refund of unutilized CENVAT Credit in case of export of services to be taken as the end of the quarter in which the FIRC is received since the prescribed procedure states that the refund claims are to be filed for every quarter. - AT Highlights Service Tax Thu, 01 Jun 2023 08:05:53 +0530 https://www.taxtmi.com/highlights?id=70063