TMI BlogRefund of unutilised CENVAT Credits accumulated on account of export of services - The amendment to he...Refund of unutilised CENVAT Credits accumulated on account of export of services - The amendment to he Notification No. 27/2012-CE (NT) can have prospective effect and the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule, 5 of CENVAT Credit Rules, 2004 may be taken as the end of the quarter in which FIRC is received, in case where refund claims are filed on a quarterly basis. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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