The CESTAT held that the one-year period for filing a refund ...

CESTAT Rules One-Year Period for Export Refund Claims Starts After End of Quarter When Foreign Exchange Received.

December 30, 2024

Case Laws Service Tax AT

The CESTAT held that the one-year period for filing a refund claim u/r 5 of the CENVAT Credit Rules, 2004, for exports made on a quarterly basis, commences from the end of the quarter in which the foreign exchange is received. Since the appellant filed the refund claim on 28.03.2018, within one year from the end of the quarter January-March 2017, the rejection of the refund of Rs. 93,39,310/- was not tenable. Consequently, the appeal was allowed.

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The CESTAT held that the one-year period for filing a refund ...

CESTAT Rules One-Year Period for Export Refund Claims Starts After End of Quarter When Foreign Exchange Received.

December 30, 2024

Case Laws Service Tax AT

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