TMI BlogRefund of the CENVAT Credit - time limitation - in case of export of services, the relevant date must be...Refund of the CENVAT Credit - time limitation - in case of export of services, the relevant date must be the date of realisation of foreign exchange. We find that CBEC has also subsequently come to the same conclusion and issued Notification No. 14/2016-CE(NT), dated 01.03.2016, removing the lacuna in the initial Notification No. 25/2012-CE, dt. 18.06.2012 and bringing it in harmony with the decisions of the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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