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2017 (10) TMI 703 - CESTAT CHENNAIRefund claim - limitation period - Rule 5 of CCR, 2004 - what is the relevant date to be adopted for the purpose of calculating the limitation period of one year? - Held that: - the issue is no more res integra and stands settled by the Tribunal's decision in the case of M/s. Bechtel India Pvt Ltd. Vs Commissioner of Service tax [2013 (7) TMI 490 - CESTAT NEW DELHI], wherein the relevant date for determining limitation was determined as the date of receipt of foreign exchange - appeal allowed - decided in favor of appellant.
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