2024 (1) TMI 963

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..... EA - the Tribunal [ 2020 (5) TMI 449 - CESTAT NEW DELHI] has reaffirmed the principle that for exported services, the relevant date for claiming a refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004, is the date of realization of foreign exchange, not the date of the export invoice. - HELD THAT:- There are no reason to interfere with the impugned judgment and order passed by the .....

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