CENVAT Credit Refund for Export of Business Auxiliary Services Not Time-Barred, Per Notification No. 27/12 & Section 11B.

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....Refund claim – time bar – CENVAT credit - input service - export of BAS - credit shall be taken till the last day of the given period, namely the quarter, the claim for refund can only be filed after the last date of the respective quarter and the relevant date is the date of export and are entitled in terms of Notification No. 27/12 r.w.s. 11B of CEA, 1944, and the refund claim is not hit by limitation - AT....