TMI Blog2015 (6) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... to be utilized by the assessee. Further, under the said rule, no time limit is prescribed and hence, no limitation is applicable. Thus, the ground of limitation is decided in favour of the appellant and it is held that the claim of refund is not hit by limitation. - Matter remanded back - Decided in favour of assessee. - Appeal No. ST/414, 415 & 416/2010 - - - Dated:- 17-9-2014 - Hon ble Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess Support Services to its client situated outside India. Thus, the CENVAT Credit could not be utilized resulting in accumulated credit. It appeared to the adjudicating authority that the claim is time barred and show-cause notice dated 11.9.2008 was issued requiring the appellant to show cause, why the refund claim should not be rejected on the ground of limitation and further required vide show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (B), where it is prescribed that the period of limitation is one year from the date of purchase of goods and accordingly, refund claim filed on 26 December, 2006 is beyond the time, except claim for the period 26.12.2006 to 31.12.2006. Accordingly, the refund claim was rejected on the ground of limitation without going into detail on the merits i.e. the exact amount of refund allowable. Being aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original that the adjudicating authority has not gone into details on merit, the matter may be remanded back to the adjudicating authority for its decision on merits of the claim. Accordingly, pleads for allowing the appeal by way of remand. 4. The learned AR relies on the impugned order and prays for dismissal of appeal. 5. Having considered the rival contentions, I find that in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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