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2008 (6) TMI 348 - AT - Service TaxCenvat Credit - The assessee-EOU filed refund claim under Rule 5 read with Notification No. 5/2006-C.E. dated 14.03.2006 in respect of unutilized input service credit relating to export prior to 14.03.2006. Revenue rejected refund claim on ground that said notification was effective from date of issue and would not have retrospective effect. Held that - since refund claim had been filed in July, 2006, possibility of some amount being time barred was not to be ruled out and, therefore, matter was to be remanded to original authority to arrive at quantum of refund and limitation period as per provisions of section 11B.
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