Monday, September 19, 2016

Exporters can file Cenvat refund claim within 1 year from last date of quarter in which proceeds are realized

The CESTAT, Mumbai Bench held that quarterly refund claim under rule 5 of the Cenvat Credit Rules, 2004 can be filed within 1 year from last date of quarter in which Foreign Inward Remittance Certificates (FIRCs) were received.

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