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2020 (1) TMI 184 - AT - Service TaxRefund of accumulated Cenvat credit - export of services - case of Revenue is that two invoices were filed beyond the period of limitation - N/N. 27/2012- CE (NT) dt.18.06.2012 - HELD THAT:- Para 3(b)(ii) of this notification requires the claims of refunds to be filed before one year from the date of receipt of payment in convertible foreign exchange in cases of export of services. HELD THAT:- During hearing before this bench, learned Chartered Accountant representing the appellant presented various data but could not show that the foreign exchange in respect of these three invoices were received on any other date other than the dates mentioned above or that the refund claim was filed prior to the date indicated above. The first appellate authority has correctly modified the order of the lower authority only denying the refund of Cenvat credit under Rule 5 of CCR, 2004 to the extent the refund claims were filed beyond the period of one year from the date of realisation of foreign exchange in terms of the notification. He did not deny the refund of entire Cenvat credit. Appeal dismissed.
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