2018 (4) TMI 665

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....ent The issue involved in the present cases is whether for the purpose of refund claim under Rule 5 and Notification issued thereunder, the tin e period of 1 year for filing the refund should be reckoned from the date of invoice of the export service or from the receipt of convertible foreign exchange. 2. Heard both the sides. 3. The issue is no longer res integara, this Tribunal consiste....