https://www.taxtmi.com/caselaws?id=801023 For refund of accumulated CENVAT credit attributable to exported services, the one-year limitation is reckoned from the last day of the quarter in which export proceeds are received in foreign exchange, rather than from the export-invoice date. Rule 5 of the CENVAT Credit Rules did not require registration of the premises as a condition for refund of unutilised credit. Requirements concerning the jurisdictional authority for filing a claim do not bar refund solely because invoices relate to unregistered premises. Accordingly, neither the invoice-date limitation objection nor non-registration alone defeats the refund claim. en-us Tue, 13 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801023 For refund of accumulated CENVAT credit attributable to exported services, the one-year limitation is reckoned from the last day of the quarter in which export proceeds are received in foreign exchange, rather than from the export-invoice date. Rule 5 of the CENVAT Credit Rules did not require registration of the premises as a condition for refund of unutilised credit. Requirements concerning the jurisdictional authority for filing a claim do not bar refund solely because invoices relate to unregistered premises. Accordingly, neither the invoice-date limitation objection nor non-registration alone defeats the refund claim. Case-Laws Service Tax Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801023