Export-Oriented Unit's CENVAT Credit Refund: Export Invoice Date Sets One-Year Limit u/s 11B Central Excise Act.

Refund claim of accumulated CENVAT Credit - 100% EOU - export of services - period of limitation - the date of export invoice should be treated as the relevant date. The time limit of one year prescribed under Section 11B of the Central Excise Act would be computed from this date - AT .....

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