TMI Blog2018 (6) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular dt. 26.10.2016 clarifies that in the case of export of services - When the relevant date is reckoned as the date of receipt of foreign currency, the refund claims are well within time - rejection of refund on the ground of time bar is unjustified - appeal allowed - decided in favor of appellant. - ST/41029-41035/2017 - FINAL ORDER No. 40794-40800/2018 - Dated:- 15-3-2018 - Ms. Sulekha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of parking service was also rejected. Aggrieved, appellant has filed the present appeal. 2. On behalf of the appellant, ld. Consultant Shri S. Ramachandran submitted that the authorities below have erred in computing the period of one year as they have wrongly reckoned the relevant date as the date of invoice instead of taking the date of receipt of foreign currency. He relied upon the Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date is reckoned as the date of receipt of foreign currency, the refund claims are well within time. We find that the decisions as stated in the Chief Commissioner s circular dt. 26.10.2016 clarifies that in the case of export of services, the relevant date is the date of foreign remittance. Following the same, we find that rejection of refund on the ground of time bar is unjustified and require ..... X X X X Extracts X X X X X X X X Extracts X X X X
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