Refund claim - time limit - In respect of export of services, ...
Refund Claims for Export Services: Time Limit Based on Quarter End When FIRC is Received u/r 5 CCR.
February 15, 2018
Case Laws Service Tax AT
Refund claim - time limit - In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. - AT
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