Refund Claims Must Include NEFT Remittances in Export Turnover u/r 5, Even for Prior Invoices and Services.

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....Refund claims - unutilized CENVAT credit - Rule 5 of CCR - remittances including by NEFT, received during a particular quarter even though related to invoices issued or export services provided for the period prior to that quarter, will definitely required to be included in the export turnover of services for that quarter. - AT....