Refund Claim Time Limit Linked to Quarter-End of FIRCs Receipt per Rule 5 of CENVAT Credit Rules.

The relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may be taken as the end of the quarter in Which the FIRCs are received in cases where refund claims are filed on a quarterly basis. - AT .....

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