Refund of unutilized Cenvat Credit - Relevant Date - Period of ...

Court Reviews Time-Barred Refund Claims for Unutilized Cenvat Credit in Export Services u/s 11B; Invoice Date Disputed.

April 7, 2023

Case Laws Service Tax AT

Refund of unutilized Cenvat Credit - Relevant Date - Period of limitation - export of services - In the present case, the exports were made and refund claims filed before the issuance of the above notification. The lower adjudicating authority reckoning the date of export invoice as the relevant date, rejected these refund claims as time barred - there is no ground that Section 11B mandates that the date of invoice must be considered as the relevant date. - AT

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Refund of unutilized Cenvat Credit - Relevant Date - Period of ...

Court Reviews Time-Barred Refund Claims for Unutilized Cenvat Credit in Export Services u/s 11B; Invoice Date Disputed.

April 7, 2023

Case Laws Service Tax AT

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