2018 (2) TMI 530

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..... ondent In this appeal of M/s Poona Brush Co against order-in-appeal no. PUN-SVTAX-000-APP-096-15-16 dated 16th September 2015 of Commissioner of Service Tax (Appeals), Pune, the challenge is to the application of the bar of limitation to the claim for refund, under rule 5 of CENVAT Credit Rules, 2004, of the taxes/duties suffered on inputs/input services used for manufacture of "industrial and sp .....

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..... , 1944, has not elaborated any further application of the "relevant date" It is now well-settled that, the claim for each quarter being restricted to one, the relevant date should be taken to be the last date of the quarter during which the exports have taken place. It is, therefore, apparent that the lower authorities have adopted an incorrect "relevant date" to the detriment of the appellant. Th .....

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