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2016 (7) TMI 899

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..... goods, the relevant date is the date of shipping bills. In the case of services rendered, the date on which services are rendered or the invoices are raised for same, or the amounts are realised by the service provider, as applicable, would be the relevant date. Amendment to notification Notification No. 27/2012-CE (NT) dated 18.06.2012 by Notification No. 14/2016-CE (NT) dated 01.03.2016 is clarificatory in nature - Decided against the assessee. - Appeal No. ST/12051/2015 - Order No. A/10613 / 2016 - Dated:- 15-7-2016 - Mr. P. M. Saleem, Hon'ble Member (Technical) For the Appellant : Sh. R. Subramanya, Advocate For the Respondent : Sh. Anand Mishra, Authorised Representative ORDER Per : Mr. P. M. Saleem M/s .....

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..... ified therein and enclosures relating to the quarter for which refund is being claimed shall be filed as under: (i) in case of manufacturer, before the expiry of the period specified in section 11 B of the Central Excise Act, 1944 (1 of 1944); (ii) in case of manufacturer, before the expiry of the period of one year from the date of- (a) receipt of payment in convertible foreign exchange, where provision of service had been completed prior to receipt of such payment; or (b) issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice, . 4. The learned counsel contents that the time limit has been prescribed by way of the said notification w.e.f. 01.03.2016 .....

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..... Section 11B are applicable to the claim of refund of such accumulated credit. He further relied upon the decision of the Larger Bench of the Tribunal in the case of Commissioner of Service Tax, Goa vs. Ratio Pharma India Pvt. Ltd. 2015 (39) S.T.R. 31 (Tri.-LB). He submits that the Larger Bench has held that the decision of the division bench of the Tribunal in the case of M/s. Bechtel India Pvt. Ltd. Vs. Commissioner of Central Excise, Delhi 2014 (34) S.T.R. 437 (Tri.-Del.), will be binding as there is no contrary view by any division bench. The Tribunal in the said case of M/s. Bechtel India Pvt. Ltd. (supra), held that the relevant date for refund in case of export of services is the date of receipt of foreign exchange. 6. On careful c .....

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