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2018 (2) TMI 1040 - CESTAT MUMBAIRefund claim - time limitation - N/N. 14/2016-CE (NT) dated 01/03/2016 - Rule 5 read with N/N. 27/2012-CE (NT) dated 18/06/2012 - Held that: - the period of one year, in case of export of service, shall be reckoned from the date of receipt of foreign exchange and not from any other date - In the admitted fact of this case, the refund claims were filed within one year from the date of receipt of foreign exchange. Therefore, irrespective of whether the amendment provision was brought from 01/03/2016, the refund claim filed by the respondent is well within the period specified under Section 11B - the refund is not time barred. The issue is covered by the judgement of this Tribunal in the case of Bechtel India Pvt. Ltd. [2013 (7) TMI 490 - CESTAT NEW DELHI], where it was held that In case of export of Services, export is complete only when foreign exchange is received in India. Relevant date of export of services is date of receipt of foreign exchange. Refund allowed - appeal dismissed - decided against Revenue.
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