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2016 (8) TMI 242 - AT - Service TaxCenvat credit – refund – relevant date - export of services – Held that: - relevant date is receipt of inward remittances. In determination of the last date commencing with the date of receipt of inward remittance, due regard must be had to the last day of the quarter as a practical unavoidability . Claims not time barred - eligibility for refund to that amount of credit as is the proportion that the export turnover bears to the total turnover - Appeal dismissed – cross objection disposed off.
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