Supreme Court Affirms Tribunal's Decision: Refund of CENVAT Credit Tied to Foreign Exchange Realization Date.

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....Refund of the CENVAT Credit - Relevant date - Apex court dismissed the appeal of the revenue against the decision where: he Tribunal has reaffirmed the principle that for exported services, the relevant date for claiming a refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004, is the date of realization of foreign exchange, not the date of the export invoice - SC....