Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Qlogic (India) Pvt Ltd Versus Commissioner of Central Excise & Service Tax, Pune-III

2016 (4) TMI 23 - CESTAT MUMBAI

Rejection of refund claim filed under Rule 5 read with Notification No. 5/2006-CE(NT) dated 14/3/2006 - Accumulated Cenvat credit against export of services for the period April, 2009 to June, 2009 - Time bar in terms of Section 11B of Central Excise .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Clauses Act, 30/4/2009 has to be excluded therefore the period of one year is reckoned from 1/5/2009 accordingly last date of filing of refund claim is 30/4/2010 on which appellant indeed filed refund claim. Therefore there is no delay in filing ref .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

172/11 - A/85889/16/SMB - Dated:- 8-2-2016 - Ramesh Nair, Member (J) For the Appellant : Shri Vikas Y Khare, Consultant For the Respondent : Shri V Kaushik, Asstt. Commissioner (AR) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ground that it does not qualify test of input as defined under Rule 2(l) of Cenvat Credit Rules, 2004. 2. The fact of the case is that the appellant filed refund claim under Rule 5 read with Notification No. 5/2006-CE(NT) dated 14/3/2006 in respect .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y limitation of one year in terms of Section 11B of Central Excise Act, 1944. Aggrieved by the impugned order, the appellant is before me. 3. Shri. Vikas Y. Khare, Ld. Consultant for the appellant submits that they have exported services for the peri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r Rule 5 refund claim is required to be filed on quarterly basis, therefore one year period should be computed from the end of the respective quarter, in this case one year from 30/6/2009. Since refund was filed on 30/4/2010 this is within the time p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cluded therefore in the present case one year period should be computed from 1/5/2009 and accordingly 30/4/2010 shall be the last date of filing the refund claim. For this reason refund is not hit by limitation. He placed reliance on judgment of this .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version