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2018 (6) TMI 526 - AT - Service TaxRefund of service tax paid - Export of services - Time Limitation - Rule 5 of CCR 2004 r/w N/N. 27/2012-CE(NT) - Whether the relevant date for computing the period of limitation of one year for filing the refund claim is to be taken as the date in the invoice or the date of the receipt of foreign exchange? - Held that:- In case of export of services, the relevant date is the date of receipt of foreign remittance - the rejection of refund claim on the ground of limitation is unjustified. Refund claim - rejection for the reason that the appellant has not been able to produce the FIRCs - Held that:- Production of FIRCs being a procedural requirement and if the appellant is able to establish the receipt of foreign exchange with the invoices, the appellant cannot be denied substantive benefit of refund - For the limited purpose of verification of these remittances with the invoices, the matter is remitted to adjudicating authority. Appeal allowed in part and part matter on remand.
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