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2009 (6) TMI 170 - AT - Service TaxRefund of unutilized CENVAT credit taken on input services which were claimed to have been utilised in or in relation to the manufacture/clearance of final products which were cleared for export - It is on record that the refund claims were filed on a quarterly basis. It is also not in dispute that the claims were filed after the final products, cleared for export, were shipped. - the relevant date for the purpose of computation of period of limitation is the date on which the ship leaves India. The Revenue has not been able to show that the relevant show-cause notices pleaded limitation against the relevant refund claims with reference to the above date. – Assessee has submitted that all the refund claims were filed within one year from the last date of the respective quarters - In the nature of this dispute, I am of the view that the original authority will have to carefully address the limitation issue with reference, and proper application of mind, to the provisions of Section 11B – further, original authority shall be bound to examine the question whether these services were used in or in relation to the manufacture or clearance of the export goods, in terms of the definition of “input service” – matter remanded
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