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2017 (3) TMI 425 - CESTAT BANGALORERefund of unutilized CENVAT credit availed on various input services - section 11B - time limitation - Held that: - the relevant date is receipt of input remittance. Notification restricts number of claims that can be filed in a quarter to one, hence, even in determination of last date commencing with the date of receipt of inward remittance, due regard must be had to the last date of quarter as a practical unavoidability. Therefore, refund claim can be filed within one year from last date of quarter of receipt of the input remittance - appeal dismissed - decided against Revenue.
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