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2015 (4) TMI 462

Head Note / Extract:
Denial of refund claim - Scientific and Technical Consultancy Service - Bar of limitation - Whether the "relevant date" for deciding the limiting period of one year under Clause 6 of Appendix to Notification 5/2006-CE(NT) dt. 14.3.2006 for sanction of refund of Cenvat Credit under Rule 5 of Cenvat Credit Rules read with Notification No. 5/2006-CE(NT) dt. 14.3.2006 - Held that:- Relevant date for determining the period of limitation will be the date of export of services from the date when the invoices are raised and the date on which consideration is received whether it is in part or full or advanced while in the case of Bechtel India Pvt. Ltd. - [2013 (7) TMI 490 - CESTAT NEW DELHI] it was held that the relevant date for refund is the date of receipt of foreign exchange. It is also to be noted that the decision of this Tribunal in the case of Affinity Express India Ltd. (2014 (6) TMI 593 - CESTAT MUMBAI) and Business Process Outsourcing (I) Pvt. Ltd. (2014 (9) TMI 747 - CESTAT BANGALORE) were rendered by a Single Member Bench while the judgement in the case of Bechtel India Ltd. (2013 (7) TMI 490 - CESTAT NEW DELHI) has been rendered by a Division Bench. - decision of this Tribunal in the case of Affinity Express India Ltd. (2014 (6) TMI 593 - CESTAT MUMBAI) and Business Process Outsourcing (I) Pvt. Ltd. (2014 (9) TMI 747 - CESTAT BANGALORE) were rendered by a Single Member Bench while the judgement in the case of Bechtel India Ltd. (2013 (7) TMI 490 - CESTAT NEW DELHI) has been rendered by a Division Bench. It is a settled law that reference to the Larger Bench is made only in a situation when there is a contrary view expressed by two different Benches on a given issue. - in the absence of any contrary view expressed by any other Division Bench no reference lies to the Larger Bench. In our considered view, as no reference lies to the Larger Bench hence, the reference needs to be returned and is returned.

 


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