TMI Blog2016 (9) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... se circumstances, the settled law of lack of registration not being an impediment for utilisation of CENVAT credit finds equal acceptance in allowing the refund of CENVAT credit relating to the tax paid on inputs/input services. Period of limitation - computation of one year from the date of FIRCs would render it beyond the period of one year specified in section 11B of Central Excise Act, 1944 - relevant date is the last day of the relevant quarter of receipt of FIRCs instead of the dates on which the FIRCs had been issued is not in accordance with the notification 27/2012-CE(NT) dated 18th June 2012 - Held that:- the settled law relating to the date of issue of FIRCs being acceptable for compliance to the procedure laid down in notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one year from the date of FIRCs would render it beyond the period of one year specified in section 11B of Central Excise Act, 1944 which has been adopted for processing of refund claims under notification 27/2012-CE(NT) dated 18th June 2012. It is also further contended that the respondents had availed CENVAT credit of ₹ 26,673/- for the earlier period and ₹ 88,461/- for the latter period against invoices issued in the name of the appellant s office situated at Hyderabad which does not find a place in the registration certificate. In the proceedings before the first appellate authority, the entire claim was admitted except for ₹ 8,453/- for the earlier period. 2. Revenue contests the sanction on the ground that credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration not being an impediment for utilisation of CENVAT credit finds equal acceptance in allowing the refund of CENVAT credit relating to the tax paid on inputs/input services. 5. Turning to the issue of bar of limitation of time, the procedure laid down in the notification restricts filing of claims to only once in every quarter. It is also settled law that limitation will become operative only with reference to date of FIRC. Harmonious reading of both these would extend the relevant date to be the last date of the quarter in which the FIRCs were received. Learned Authorised Representative placed reliance on the narrow definition of export in the Export of Service Rules which is intended to provide exemption from tax on output ..... X X X X Extracts X X X X X X X X Extracts X X X X
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