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2017 (6) TMI 888 - AT - Central Excise100% EOU - refund of accumulated unutilised CENVAT credit - calibration charges - catering services, freight inward - freight outward - denial on account of nexus and time bar - Held that: - Section 11B and Explanation B(a)(i) provides a period of one year is taken from the date on which the ship or the aircraft of such goods are loaded, leaves India - in the present case, the original authority has rejected the partial claim since the same has been filed beyond one year from the date of export of the impugned goods - refund rightly rejected. Refund claim - catering services - Held that: - reliance placed in the case of M/s BNY MELLON INTERNATIONAL OPERATIONS (INDIA) PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE (APPEALS) PUNE-III [2013 (3) TMI 203 - CESTAT MUMBAI], where it was held that CENVAT Credit of service tax paid on the outdoor canteen services is available to the appellant if the employees have not borne the service tax amount and the appellant has not charged the employees for providing the service. Since the appellants are entitled for CENVAT credit of service tax on these services, they will also be eligible for refund of the same under Rule 5 if the services pertain to the period of refund in question - refund allowed. Refund claim - freight outwards - Held that: - since the appellant is in export, therefore the place of removal is the port - the appellants are entitled to refund on freight outwards. Refund claim denied on calibration charges and freight inwards on account of nexus - further, the refund claim of ₹ 1,82,355/- is time barred. Appeal allowed - decided partly in favor of appellant.
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