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2017 (4) TMI 98

Head Note:
Refund claim - CENVAT credit - N/N. 5/2006-CE(NT) dated 14.03.2006 - time limitation - Held that: - the relevant date for computing the time limit of one year u/s 11B of CEA, 1994, in case of export of services, would be the date when the consideration for such services is received by an assessee exporter. In this regard, there is CBEC's N/N. 14/2016-CE(NT) dated 1.3.2016, where it clarifies that “in case of service provider, the refund application is to be filed before the expiry of one year from the date of (a) receipt of payment inconvertible foreign exchange, where provision of services had been completed prior to receipt of such payment; or (b) issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice.”

The appellant is entitled to refund claims, wherever they have filed the claim within the period of one year from the date of receipt of consideration in convertible foreign exchange. The fact that whether the appellant filed the refund claims within the period of one year from the date of receipt of consideration is to be examined by the original adjudicating authority - appeal allowed by way of refund.

 

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