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2016 (5) TMI 901 - AT - Service TaxEligibility of refund claim - Rule 5 of Cenvat Credit Rules, 2004 - period April 2012 to June 2012 - time barred - Refund claim rejected by interpreting the amended provision as per Notification No. 18/2012-CE(NT) dated 17.03.2012, as though the FIRC received in the month of April 2012, the export has to be considered in the month of March 2012, hence there is no export during the quarter from April 2012 to June 2012. Held that:- it was not open for the Commissioner (Appeals) to go into the issues, which is not arising out of the adjudication order. Since, refund was rejected only on time bar and the appellant filed appeal challenging the same, the Commissioner (Appeals) was suppose to decide the appeal of the appellant only on the issue of time bar. The Commissioner (Appeals) has held that the refund is not time bar. As regard, the refund of ₹ 2,093/- the appellant have produced the corrected invoice wherein the correct address of the appellant is appearing. Therefore, it is found that refund of the appellant being filed within 1 year from the quarter ending is within time limit, hence they are entitled for the refund. - Decided in favour of appellant
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