TMI Blog2018 (4) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... e last date of the quarter to which the claim for refund pertains, the appeal of Revenue does not find sustenance and is accordingly dismissed - decided against Revenue. - ST/CO-91059/2017 - A/92278/2017 - Dated:- 4-12-2017 - Shri C J Mathew, Member (Technical) Shri MP Damle, Assistant Commissioner (AR) for appellant Shri Sunil Gabhawala, Chartered Accountant for respondent Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -TIOL-1035CESTAT-MUM]. The original authority had taken the date of invoice for the computation of the period of limitation. 4. In view of the settled law that the period of limitation would be computed from the last date of the quarter to which the claim for refund pertains, the appeal of Revenue does not find sustenance and is accordingly dismissed. 5. As the appeal is disposed off, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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