2018 (4) TMI 665 – CESTAT MUMBAI – TMI – Refund claim – time limitation – relevant date – whether for the purpose of refund claim u/r 5 and Notification issued thereunder, the time period of 1 year for filing the refund should be reckoned from the date of invoice of the export service or from the receipt of convertible foreign exchange?
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Held that: – this Tribunal consistently held that the relevant date for filing the refund is date of receipt of convertible foreign exchange/ FIRC – reliance placed in the case of M/s. Bechtel India Pvt. Ltd. Versus CCE, Delhi [2013 (7) TMI 490 – CESTAT NEW DELHI].
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Appeal dismissed – decided against Revenue. – ST/87596/2017 – A/85458/2018 – Dated:- 20-2-2018 – Shri Ramesh Nair, Member (Judicial)
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