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2016 (12) TMI 163 - AT - Service TaxRejection of refund claim - invoices issued showing service tax amount are not in the name of the appellant - Held that: - the debit note can be correlated with the invoices produced by the appellant and invoices clearly indicate that they are concerned with the appellants, namely, Karnawat International (P) Ltd. Therefore, only on this ground that invoices are not in the name of the appellant, where the debit notes show direct correlation of the services provided by the service provider, refund of cenvat credit cannot be rejected. The matter, therefore, deserves to be remanded to the Original Adjudicating Authority, who will verify the documents and grant the refund accordingly. Time bar in filing refund claim - Held that: - relevant date for computing one year period prescribed under Section 11B of Central Excise Act, 1944 is to be determined by applying Rule 5 of Cenvat Credit Rules, 2004; limitation provided under Section 11B ibid has to be satisfied; and relevant date for computing one year period is the date on which final products are cleared from export. - the refund claims have to be examined by the Original Adjudicating Authority in the light of above findings and the matter is to be decided by him/ her within 4 months of receipt of this order. Appeal allowed - matter remanded back.
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