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2017 (2) TMI 383 - AT - Service Tax100% EOU - Refund claim - Rule 5 of CCR read with N/N. 27/2012-CE dated 18.6.2012 - Time bar - Held that: - the relevant period of one year starts from the end of the quarter for which the export realization has taken place - the refund claims are filed in respect of exports pertaining to quarter January 2013 to March 2013 on 13.2.2014 - refund claim filed within the relevant period of one year - refund allowed - appeal dismissed - decided against Revenue.
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