https://www.taxtmi.com/caselaws?id=787262 For rebate claims under the Export of Service Rules, 2005 read with Section 11B of the Central Excise Act, 1944 the limitation period is to be calculated from the date of payment of service tax rather than the invoice date, producing a favourable limit determination for claimants. Where claimants placed additional documentary evidence, including a certificate correlating export invoices with FIRCs, factual aspects such as correlation and computation must be examined afresh by the adjudicating authority; the matter is remitted for re-adjudication with opportunity to verify records and cure curable defects. en-us Tue, 20 Jan 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787262 For rebate claims under the Export of Service Rules, 2005 read with Section 11B of the Central Excise Act, 1944 the limitation period is to be calculated from the date of payment of service tax rather than the invoice date, producing a favourable limit determination for claimants. Where claimants placed additional documentary evidence, including a certificate correlating export invoices with FIRCs, factual aspects such as correlation and computation must be examined afresh by the adjudicating authority; the matter is remitted for re-adjudication with opportunity to verify records and cure curable defects. Case-Laws Service Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787262