Refund Claims Time Limit for Export Services Set by FIRC Receipt Date u/r 5 of Cenvat Credit Rules.

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....In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis.....