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2016 (11) TMI 582 - CESTAT ALLAHABADRejection of refund claim - section 11B of the Central Excise Act, 1944 - time bar - Held that: - the relevant date for the purpose of Section 11B for the purpose of Refund of accumulated Cenvat Credit is not the date when service is provided but the date on which payment for service provided is received in foreign exchange. As submitted by ld. Counsel for appellant and taking the date of foreign exchange receipt into consideration in both the appeals as relevant date both the claims for refund were filed within the period of limitation of one year. Therefore I hold that both the applications for refund of accumulated Cenvat credit filed on 9.5.2014 and 29.8.2014 are within the period of limitation - rejection of refund not justified - appeals allowed.
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