Should Export Clearance Date Be the 'Relevant Date' for Unutilized CENVAT Credit Refund Claims? Limitation Periods Questioned.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of unutilized cenvat credit - it may not be correct to treat the date of clearance of the goods for export as the 'relevant date'. - refund claims have to be treated as not hit by limitation - AT....