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2018 (4) TMI 107 - AT - Central ExciseRefund of unutilized CENVAT credit - rejection on the ground of time bar - Section 11B of the CEA - Held that: - the relevant date would be the date of receipt of the consideration by the service provider in foreign currency - there are no actual dates of receipt of the foreign currency available on record in which case the matter is remanded to the original adjudicating authority for re-decision after verifying the actual date of foreign currency - appeal allowed by way of remand.
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