2017 (9) TMI 935

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..... of Sony India Ltd. vs. Union of India [2014 (4) TMI 870 - DELHI HIGH COURT], where it was held that limitation cannot start to run prior to the date when the right to claim refund crystallizes - the exporter has to pay the tax on the services availed by making payment to the service provider and thereafter only the exporter can claim refund - refund allowed - appeal dismissed - decided against Rev .....

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..... Considering the date of payment of Service Tax, as the relevant date, read with Section 11B of Central Excise Act, as made applicable to Service Tax matters and further taking note of the provisions of FEMA, were remittance of commission to the foreign service provider is subject to realisation of the export proceeds, which under the circumstances was paid after one year and as a consequence the .....

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..... e Central Excise Act, 1944. 3. Heard the parties. 4. Having considered rival contentions I find that the issue stands settled by the ruling of Hon ble Delhi High Court in the case of Sony India Ltd. vs. Union of India 2014(304) E.L.T. 660. In the said judgment Hon ble High Court has held that limitation cannot start to run prior to the date when the right to claim refund crystalliz .....

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