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2018 (9) TMI 915 - AT - Service TaxRefund of Unutilized Input Service - Export of Services - Rule 5 of CENVAT Credit Rules, 2004 - Refund rejected on the ground of limitation - Held that:- The issue as to how the period of limitation has to be computed in the case of export of service has been settled by the decision in the case of mPortal India Wireless Solutions Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT], wherein it is held that date of FIRCs has to be taken as the relevant date for computing the period of one year for filing the refund claim - rejection of refund claim on the ground of limitation is unjustified - appeal allowed - decided in favor of appellant.
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