TMI Blog2017 (11) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... Varma - For the Appellant Dr. J. Harish, Dy. Commissioner(AR) - For the Respondent ORDER Per: S.S. GARG The present appeal is directed against the impugned order dt. 21/10/2016 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant had filed a refund claim on 25/06/2010 for refund of ₹ 4,70,762/- being the unutilised input service credit under Rule 5 of the CENVAT Credit Rules and Notification No.5/2006-CE NT dt. 14/03/2006 on such input services for the period April to June 2009. The said claim was rejected by the Assistant Commissioner of Service Tax, Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant date. He further submitted that the Commissioner(Appeals) has wrongly relied upon the judgment of the High Court of Judicature at Madras in the case of GTN Engineering (I) Ltd. Vs. CCE, Coimbatore [2012(281) ELT 185 (Mad.)] in which it has been held that the relevant date should be the date on which the export of goods was made. 5. On the other hand, learned AR defended the impugned order and submitted that there is no infirmity in the impugned order passed by the Commissioner(Appeals) wherein the Commissioner(Appeals) has given detailed reasons and has also relied upon the decisions of the Madras High Court in the case of GTN Engineering (I) Ltd.(supra) and CCE Vs. Celebrity Designs India [2015(321) ELT 221 (Mad.)]. He fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be utilized by the manufacturer or provider of output service towards payment of, (i) duty of excise on any final product cleared for home consumption or for export on payment of duty; or (ii) service tax on output service and where for any reason such adjustment is not possible, the manufacturer or provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification. Similarly the Madras High Court in another the case of Celebrity Design India (supra) has held that time limit of one year from the date of export is applicable and held that claim for refund made on 29/03/2005 being th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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