Refund of CENVAT Credit - export of services - Period of limitation - Though the original authority has...

Refund of CENVAT Credit - export of services - Period of limitation - Though the original authority has rendered a finding that the refund claim is hit by time-bar, such finding is not supported by any reasons and there is no discussion as to the computation made by him for arriving at the conclusion that the refund claim is hit by time-bar. As per notification itself, it can be seen that the refund claims are filed in each quarter. The contention of the learned AR that when computed from the fi..... .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X