2017 (9) TMI 887

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..... that refund claim has to be filed within one year of date of receipt of consideration - In view of this, the decision of the jurisdictional High Court of Andhra Pradesh would apply in the case in hand - appeal dismissed - decided against appellant. - ST/30261/2016 and ST/30364/2016 - A/31300-31301/2017 - Dated:- 21-8-2017 - Mr. M. V. Ravindran, Member(Judicial) Shri P. Rama Krishna, Advoc .....

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..... hether the decision of Hon'ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. is overlooked by Commissioner (Appeals). Revenue is aggrieved by the said order on the ground that first appellate authority has wrongly held that the period of limitation would apply from the date of receipt of bank realisation with regard to export of services. 4. The relev .....

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..... he refund claim which is within period of limitation, he has held that appellant is eligible for such refund claims as the refund claims have been filed within one year from the date of realisation of the export services. 5. As regards limitation, the argument of the appellant is that judgment of Hon'ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd wi .....

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