Refund Claim Denied Due to Limitation Bar u/s 11B; One-Year Period from Remittance Receipt Date Applies.

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....Denial of refund claim - Bar of limitation - relevant date, if any, for the purpose of Section 11B for refund of CENVAT Credit in case of export of service will be one year from the date of receipt of remittance for the services rendered to the recipient of service outside India. - AT....