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2015 (12) TMI 1056 - AT - Service TaxRefund claim of accumulated CENVAT Credit - 100% EOU - export of services - period of limitation - Held that:- as notification 27/2012-CE (NT) dated 18.06.2012 specifically mentions that the time limit mentioned under Section 11B would be applicable for refund of CENVAT credit. The next factor to be considered would be the relevant date for computing the time-limit prescribed under Section 11B for this aspect, we find force in the submission of the learned Counsel that the date of export invoice should be treated as the relevant date. The time limit of one year prescribed under Section 11B of the Central Excise Act would be computed from this date and refund claims submitted within the said time limit of one year from the said date would be eligible for refund. We find fort for our view from the decision of the Hon'ble Madras High Court in the case of GTN Engineering (I) Limited vs. CCE, Coimbatore read with the decision of the Hon’ble Gujarat High Court in the case of CCE. & Cus., Surat vs. Swagat Synthetics (2008 (7) TMI 208 - HIGH COURT GUJARAT ) and the Tribunal decision in the case of Apotex Research Pvt. Limited and Others vs. Commissioner of Customs, CCE & ST, Bangalore (2015 (3) TMI 346 - CESTAT BANGALORE). A careful and harmonious reading of these decisions would reveal that CENVAT credit though not a duty, by making Section 11B applicable to refund of CENVAT credit, CENVAT credit has been equated with duty, by way of Notification No. 27/2012 dated 18.06.2012. Therefore, the time limit would be as prescribed in Section 11B. However, as per the decision of the Hon'ble Gujarat High Court the relevant date would be the date when the cause for refund has arisen, and this would obviously be when the export has taken place, as is also held by this Tribunal in the case of Apotex Research Pvt. Limited (supra) - we modify the orders of the lower authorities to the extent to hold that the refund claims filed within one year of export invoice would not be hit by the mischief of time-bar - Appeal disposed of.
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