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2016 (9) TMI 288 - AT - Service TaxRejection of refund claim – time bar – CENVAT credit - input service - export of business auxiliary services – Held that: - in as much as the refund is related to Cenvat credit taken during the given period and the same shall be taken till the last day of the given period, namely the quarter, the claim for refund can only be filed after the last date of the respective quarter and the relevant date is the date of export and are entitled in terms of Notification No. 27/12 dated 18.06.2012 read with Section 11 B of CEA, 1944, and the refund claim is not hit by limitation - in case of export of services, export is complete only when foreign exchange is received in India, this matter was not considered and requires consideration – matter remanded with the direction to verify the date of receipt of foreign exchange received in India to determine the relevant date of export to decide the limitation aspect – appeal disposed off.
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