Refund claim can be filed under Rule 5 of CCR within one year from date of issuing invoices

Cenvat Credit : In case of export of services, claim for refund under rule 5 of CENVAT Credit Rules, 2004 has to be filed within 1 year from date of export of service, i.e., 1 year from date when invoices are raised; date of receipt of payment towards export services is not relevant for determining time of export