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2014 (4) TMI 688

Head Note:
Denial of refund claim - Bar of limitation - Held that:- in the case of export of service during the impugned period the relevant date is the date of receipt of the payment towards the service exported. As the appellant has filed the refund claim in this matter within one year of the date of receipt of the payment, therefore, I hold that the refund claim is in time - Following decision of CCE Pune I vs. Eaton Industries P. Ltd. [2010 (12) TMI 71 - CESTAT, MUMBAI] - Decided in favour of assessee.


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