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2019 (8) TMI 1025 - AT - Service TaxRefund of unutilized credit - time limitation - export of services - Section 11B of the Central Excise Act, 1944 - HELD THAT:- As per Section 11B of the Central Excise Act, 1944, the relevant date for computation of period of one year in the case of export of services is not mentioned. The said section deals only with relevant date in cases of export of goods - In the present case, the issue is with regard to computation of the period of limitation in case of export of services. The rejection of refund claims on the ground that it is time-barred is unjustified. The refund claims are within time. Appeal allowed - decided in favor of appellant.
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