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2017 (1) TMI 1362 - AT - Service TaxRefund claim - Time limitation - For the period April 2011 to March 2014, the appellant availed CENVAT credit of service tax paid on input services used for providing output services exported outside India. Appellant filed refund application for the relevant period on 21.05.2014 - whether the provision of limitation mentioned in Section 11B of the Central Excise Act, 1944 is applicable for refund claims filed under Rule 5 of CCR, 2004? - Held that: - there was an export of service and in the case of export of service, as per settled law, the refund under Rule 5 has to be filed before the expiry of one year from the date of receipt of proceeds of export of service - Learned Commissioner (A) directed the appellant to furnish the documents as required under the statutory provisions, before the adjudicating authority, who shall process the claim and shall pass appropriate speaking order after following the principles of natural justice - I do not find any infirmity in the impugned order passed by the learned Commissioner (A) and therefore impugned order upheld - appeal dismissed - decided against appellant.
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