TMI Blog2015 (9) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) TMI 1049 - ANDHRA PRADESH HIGH COURT). - impugned orders of rejection of refund claim of ₹ 11,41,592/- on the ground of limitation, are liable to be set aside - Decided in favour of assessee. - Appeal No. ST/165/11 - - - Dated:- 15-7-2015 - M. V. Ravindran, Member (J) And Raju, Member (T), JJ. For the Appellant : Shri D R Gadekar, Consultant For the Respondent : Shri S R Nair, EO (AR) ORDER Per M V Ravindran 1. This appeal is directed against Order-in-Appeal No. P-III/VM/323-324/2010 dated 01/12/2010 passed by Commissioner of Central Excise (Appeals), Pune - III. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding rejection of refund claim of an amount of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raw our attention to the provisions of the Notification 5/2006-CE(NT) and submits that the said notification discusses about the submission of application for refund in prescribed Form A before the expiry of period specified under Section 11B of the Central Excise Act, 1944. It is his submission that since the invoices for the services rendered, which were exported were in the month of January and February 2009 and the refund claim having been filed on 26/03/2010, the refund has been correctly rejected and hit by limitation. 6. On careful consideration of the submissions made by both the sides, we find that there is no dispute as to the fact that the appellant had exported the services and are claiming the refund of the service tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e specified, by the Central Government, by notification. [Explanation. - For the purposes of this rule, the words output service which is exported means the output taxable services exported in accordance with the Export of Services Rules, 2005.] Condition, safeguards and limitation have been prescribed under Notification 5/2006, dated 14-3-2006 Relevant extract of which are reproduced below :- In exercise of the powers conferred by rule 5 of the Cenvat Credit Rules, 2004 (hereinafter referred to as the 'said rules') and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2002-Central Excise (N.T.), dated 1st March, 2002, published in the Gazet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export of taxable service means,- (1) .. (2) (3) in relation to taxable services, other than, (i) the taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (p), (q), (s), (t), (u), (v), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzj), (zzl),(zzm), (zzn), (zzo), (zzp), (zzq), (zzs), (zzt), (zzv), (zzw), (zzx), [(zzy), (zzza), (zzzb), (zzzd), (zzze), (zzzf) and (zzzh),]; and (ii) the taxable service specified in sub-clause (d), and(zzzc) as are provided in relation to an immoveable property, of clause (105) of section 65 of the Act,- (i) such taxable services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of dispatch of goods by the Post Office concerned to a place outside India. (b) . (c) ..s (d) (e) . (ea) . (eb) (ec) .. (f) in any other case, the date of payment of duty. 7. On going through above provisions for claiming refund under Rule 5 of the Cenvat Credit Rules, 2004, output is required to be exported in accordance with procedure laid down in Export of Service Rules, 2005 (as per condition 1 of the Appendix to Notification 5/2006), once service is exported refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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