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2018 (6) TMI 440 - AT - Service TaxRefund on unutilized CENVAT credit - denial on the ground that the refund claim is hit by limitation - Rule 5 of the CCR 2004 read with N/N. 27/2012-CE (NT) dt. 18.06.2012 - Whether the rejection of refund claim on the ground of limitation is legal and proper? - Held that:- Circular dt. 26.10.2016 clarifies that in the case of export of services - When the relevant date is reckoned as the date of receipt of foreign currency, the refund claims are well within time - rejection of refund on the ground of time bar is unjustified - appeal allowed - decided in favor of appellant.
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