Refund for Cenvat Credit Denied Due to Late Filing Beyond One-Year Limit u/r 5, Cenvat Credit Rules, 2004.

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....Refund of accumulated Cenvat credit - export of services - The order is confirmed, only denying the refund of Cenvat credit under Rule 5 of CCR, 2004 to the extent the refund claims were filed beyond the period of one year from the date of realisation of foreign exchange in terms of the notification.....