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2018 (8) TMI 1100 - AT - Service TaxRefund claim - time limitation - whether limitation u/s 11B shall apply in case refund claim is filed by the appellant under Rule 5 of CCR read with N/N. 05/2006-CE (NT) dated 14.03.2006? - Held that:- The period of one year will be reckoned not from the date of receipt of foreign exchange but from end of the quarter in which the foreign exchange is received - the period of one year shall be computed from the end of the quarter wherein foreign exchange/FIRCs received - appeal allowed by way of remand.
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