Limitation for Export Refund to Be Counted from Foreign Exchange Realisation, Not From Export Invoices Issuance: CESTAT

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Limitation for Export Refund to Be Counted from Foreign Exchange Realisation, Not From Export Invoices Issuance: CESTAT

Indirect Taxes

Published on

04/04/2026

By Mariya Paliwala

Limitation for Export Refund to Be Counted from Foreign Exchange Realisation, Not From Export Invoices Issuance: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has held that the limitation period for claiming refund of unutilised CENVAT credit in export of services must be computed from the date of realisation of foreign exchange, and not from the date of issuance of export invoices. The bench of Ajayan T.V. (Judicial…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Foreign Exchange Realisation

Limitation for Export Refund to Be Counted from Foreign Exchange Realisation, Not From Export Invoices Issuance: CESTAT

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