Cenvat Credit Refunds for Export Services: Relevant Date Tied to Inward Remittances, Consider Last Day of Quarter.

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....Cenvat credit – refund – export of services - relevant date is receipt of inward remittances. In determination of the last date commencing with the date of receipt of inward remittance, due regard must be had to the last day of the quarter as a practical unavoidability - AT....