https://www.taxtmi.com/caselaws?id=775475 CESTAT Chennai upheld that the time limit for filing refund claims of unutilized input service credit under Section 11B of the Central Excise Act, as applied to service tax via Section 83 of the Finance Act, should be calculated from the end of the quarter in which the FIRC is received, not from the date of payment receipt. This aligns with the Larger Bench ruling in CESTAT Bangalore, which clarified that for export of services, refund claims filed quarterly are timely if made within the prescribed period from the quarter-end date. The tribunal allowed the appeal, ruling in favor of the appellant and rejecting the limitation objection. en-us Thu, 24 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775475 CESTAT Chennai upheld that the time limit for filing refund claims of unutilized input service credit under Section 11B of the Central Excise Act, as applied to service tax via Section 83 of the Finance Act, should be calculated from the end of the quarter in which the FIRC is received, not from the date of payment receipt. This aligns with the Larger Bench ruling in CESTAT Bangalore, which clarified that for export of services, refund claims filed quarterly are timely if made within the prescribed period from the quarter-end date. The tribunal allowed the appeal, ruling in favor of the appellant and rejecting the limitation objection. Case-Laws Service Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775475