TMI Blog2017 (3) TMI 1655X X X X Extracts X X X X X X X X Extracts X X X X ..... of the restriction in the notification - Held that: - it is clear that the refund claims have been filed within the period of one year from the last date of the quarter to which the claims pertains and that it was not correct on the part of the first appellate authority to accept the plea of Revenue that the date should be computed from the date of invoice - appeal allowed - decided in favor of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n input services used for exporting 'business auxiliary services' which they were not in a position to utilize in the absence of any domestic clearance. The original authority allowed refund of an amount of ₹ 69,13,833/- and rejected the remaining claim of ₹ 36,84,611/- on the ground that the dates of export stretched beyond the permitted one year from the date of claim. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extent of further denial of refund of ₹ 20,40,226/- out of the ₹ 69,13,933/-. The impugned order relies upon the decision of the Tribunal in Affinity Express India Pvt Ltd v. Commissioner of Central Excise, Pune - I [2014-TIOL-1035-CESTAT-MUM] which, being a latter decision, was held by the first appellate authority to prevail over the decisions cited on behalf of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that date of receipt of consideration is appropriate for computation of relevant date. It is further submitted that the reliance placed by the first appellate authority on the decision of the Tribunal in re Affinity Express India Pvt Ltd is incorrect in view of the decision of the Larger Bench in Commissioner of Service Tax, Goa v. Ratio Pharma India Pvt Ltd [2015 (39) STR 31 (Tri.- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year from the last date of the quarter to which the claims pertains and that it was not correct on the part of the first appellate authority to accept the plea of Revenue that the date should be computed from the date of invoice. 6. Accordingly, for the above reasons the impugned order is set aside and the appeal is allowed. (Pronounced in Court on 09/03/2017) - - TaxTMI - TMITax - Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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