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2020 (11) TMI 81 - AT - Service TaxRebate claim - rejection on the ground of time bar and also on the ground that the appellant have not submitted relevant GAR challans - N/N. 27/2012-CE dt. 18/06/2012 - HELD THAT:- There is no dispute regarding the appellant’s services qualified as export of service under Export of Service Rules, 2005. Also, in the present case, the appellant had paid the service tax on exported output services and subsequently filed rebate claim under Notification No.11/2005-CE(NT) dt. 19/04/2005 which is a self-contained code to deal with the claim filed by the appellant. Further it is found in the said Notification, no time limit is prescribed for filing rebate claim but this issue has been settled by various decisions of the Tribunal and the High Court that for claiming refund/rebate, the time limit prescribed under Section 11B of the Central Excise Act, 1944 is applicable. In the present case, the rebate claim has been filed under Notification No.11/2005-ST dt. 19/04/2005. In the said notification, no time limit is prescribed but it has been settled by the Hon’ble Karnataka High Court that the limitation as provided under Section 11B of Central Excise Act would be applicable for claiming refund - Further as per the Export of Service Rules, 2005, the receipt of consideration in foreign exchange is a condition precedent for qualifying a service to be an export service - Since in the present case, the refund is filed for whole of one year i.e. for April 2006 to Marcy 2007 and hence the limitation should be computed from the end of the year i.e. from 31/03/2007 and the appellant filed the rebate application on 04/03/2008 and hence it is within time. The yearly claim filed by the appellant on 04/03/2008 is within time - Further for the purpose of verification of documents regarding the payment of service tax on export of services and the corresponding FIRCs received by the appellant, the case remanded back to the original authority for the limited purpose of verifying the documents - appeal allowed by way of remand.
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