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2019 (1) TMI 64 - AT - Service TaxRefund of unutilized CENVAT credit - export of services - the refund has been rejected by the impugned order on the ground that the appellants have not submitted Foreign Inward Remittance Certificate for the said transaction and also on the ground of time limitation - Held that:- The Commissioner (Appeals) has observed that the appellant had not produced bank realization certificate as required. Further the Commissioner (Appeals) has relied upon the Suprasesh General Insurance Services & Brokers P. Ltd. [2015 (9) TMI 1219 - MADRAS HIGH COURT], where it was held that the receipt was in Indian currency and it was held to be receipt in convertible foreign exchange and the benefit of export of service was granted. Time limitation - Held that:- The Larger Bench of this Tribunal in the case of Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] has held that In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. The appellant has produced before me non-objection certificate for issuance of FIRC issued by Indus Inc Bank wherein remittance had been confirmed and all details regarding the remitter name, beneficiary name and purpose of remittance have been given. But these documents were not made available before both the authorities below. Therefore, both the authorities have held that appellants have not produced any credible evidence to establish that they have received the payment in convertible foreign exchange - these cases need to be remanded back to the original authority to examine the period of limitation in the light of the Larger Bench decision in the case of Span Infotech (India) Pvt. Ltd. as well as the receipt of foreign exchange in view of the certificates issued by Indus Inc Bank and ICICI Bank and also the fact that in subsequent decision, the Revenue has allowed refund considering the transaction as export. Appeal allowed by way of remand.
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