2018 (4) TMI 665

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rtible foreign exchange? Held that: - this Tribunal consistently held that the relevant date for filing the refund is date of receipt of convertible foreign exchange/ FIRC - reliance placed in the case of M/s. Bechtel India Pvt. Ltd. Versus CCE, Delhi [2013 (7) TMI 490 - CESTAT NEW DELHI]. Appeal dismissed - decided against Revenue. - ST/87596/2017 - A/85458/2018 - Dated:- 20-2-2018 - Shr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssioner of Mumbai Central Vs. Siemens Information Systems Ltd. 2018-TIOL-458-CESTAT-MUM. 4. In view of the settled legal position, on the issue in hand the issue is no longer res integara. Therefore the Revenue's appeal is not sustainable. Accordingly the Revenue's appeal is dismissed. Stay application also stand disposed of. (Pronounced in court) - - TaxTMI - TMITax - Serv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X