TMI Blog2014 (4) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... ne year of the date of receipt of the payment, therefore, I hold that the refund claim is in time - Following decision of CCE Pune I vs. Eaton Industries P. Ltd. [2010 (12) TMI 71 - CESTAT, MUMBAI] - Decided in favour of assessee. - Appeal No.ST/458/10-Mum - - - Dated:- 22-1-2014 - Mr. Ashok Jindal, J. For the Appellant : Shri Kaustubh Khairnar, Adv. For the Respondent : Shri S Dewalv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cited supra this Tribunal held that in the case of export of service during the impugned period the relevant date is the date of receipt of the payment towards the service exported. As the appellant has filed the refund claim in this matter within one year of the date of receipt of the payment, therefore, I hold that the refund claim is in time. Accordingly, the impugned order is set aside and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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