2018 (6) TMI 1078

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(AR) for respondent ORDER The facts of the case are that the appellant exported service. They have received the FIRC during the period October 2015 to December 2015. They filed refund claim under rule 5 read with Notification No. 27/2012-CE dated on 08/02/2017. Refund was rejected on the ground of time-bar as the same was filed beyond the period of one year from the date of FIRC. The appeal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, Learned Assistant Commissioner (AR) appearing on behalf of Revenue reiterates the findings in the impugned order. He submits that now it is settled law that in case of export of service, the relevant date should be taken form end of the quarter wherein the FIRCs are received in convertible foreign exchange. In the facts of the present case, the refund was even beyond the one year from the end o....