2018 (6) TMI 440

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.... Consultant For the Appellant Shri  K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER The facts of the case are that appellants are engaged in providing back office service and designing service in relation to software product development, product engineering and customer support services to foreign group companies. They filed refund claims under Rule 5 of the CCR 2004 read with....

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.... the decisions of the  Tribunal in the case of Bechtel India Ltd. Vs CCE New Delhi - 2014 (34) STR 437 (Tri.-Del.), CST Goa Vs Ratio Pharma India Pvt.Ltd. 2015 (39) STR 31 (Tri.-LB) and CCE Pune Vs Eaton Industries P. Ltd. 2011 (22) STR 223 (Tri.-Mumbai) have been accepted by the department wherein the relevant date for computing the period of one year has been taken as the date of foreign re....