TMI Blog2017 (7) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding the relevant date of filing of refund claim - N/N. 27/2012-CE (N.T) by N/N. 14/2016-C.E (N.T), dated 01.03.2016 so as to read what would be the period of one year in respect of service provider, wherein it is mentioned that it will be from the date of receipt of payment in convertible foreign exchange and also the said notification contemplates as to receipt payment of service has been as an advance prior to the date of issue of the invoice. There is no dispute as to that the refund claims have been filed within one year of receipt of foreign exchange remittances - appeal allowed - decided in favor of appellant. - ST/21733/2015 - A/31241/2017 - Dated:- 20-7-2017 - Mr. M. V. Ravindran, Member (Judicial) None for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant had sought refund claim under the provisions of Notification No.27/2012-C.E (N.T) wherein it is mentioned that application needs to be filed for refund of the unutilised Cenvat credit within the time limit prescribed under the relevant provisions of the notifications. It is noticed that the entire issue is res integra inasmuch the interpretation of the lower authorities in this case is regarding the relevant date of filing of refund claim. 7. The Tribunal in the case of Hyundai Motor India Engineering Pvt. Ltd Final Order No.20881/2014 has observed that in the case of export of services, export is complete only when foreign exchange is received in India. Hence, in the case in hand, the relevant date should be from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exchange remittances and they had submitted the Bank Realisation Certificates alongwith copies of export invoices, SOFTEX Forms and Export clearance certificates. Both the lower authorities have not disputed this point. In view of the fact that there is no dispute as to that the refund claims have been filed within one year of receipt of foreign exchange remittances, the judicial discipline mandates that I should follow the views as resolved by various Benches (as cited herein above), accordingly in the case in hand and following the same ratio, I hold that the impugned orders are unsustainable. 9. Impugned orders are set aside and appeal is allowed with consequential reliefs, if any. (Order dictated pronounced in open court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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