https://www.taxtmi.com/caselaws?id=791893 Under the post-amendment Rule 5 refund scheme for service providers, the one-year limitation runs from the actual date of receipt of convertible foreign exchange, not from the last day of the quarter. FIRC or BRC may support the refund claim, but only if the remittance is properly correlated with the relevant invoices and export of service. Documentary evidence must therefore establish a clear linkage between the foreign remittance and the specific refund claim, leaving factual verification to the sanctioning authority. en-us Fri, 15 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791893 Under the post-amendment Rule 5 refund scheme for service providers, the one-year limitation runs from the actual date of receipt of convertible foreign exchange, not from the last day of the quarter. FIRC or BRC may support the refund claim, but only if the remittance is properly correlated with the relevant invoices and export of service. Documentary evidence must therefore establish a clear linkage between the foreign remittance and the specific refund claim, leaving factual verification to the sanctioning authority. Case-Laws Service Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791893