TMI Blog2018 (4) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of the foreign currency available on record in which case the matter is remanded to the original adjudicating authority for re-decision after verifying the actual date of foreign currency - appeal allowed by way of remand. - Excise Appeal Nos. 2270 to 2275 of 2012 - Final order nos. 70526-70531/2018 - Dated:- 7-3-2018 - MRS. ARCHANA WADHWA, MESIBER (JUDICIAL) AND MR G. SHAKKARWAR, MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies observed that the relement date as provided under section 11B would be the date of actual export and inasmuch as the refund stands filed behind the period of one year from the relevant date, the same are barred by limitation. For better appreciation, we reproduce the relevant paragraph from the order of Commissioner (Appeals): 4.4 Further I also observe that in para (B) under heading expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier, or if the goods are exported by post, the date of dispatch ofgoods by the Post Office concerned to a place outside India. Thus I am of' the opinion that by virtue of section 83 of the Finance Act, 1994 above relevant date is also applicable in case of export ofservices. Hence in view of the provisions of Notification No. 5/2006-CE (NT) dated 14.03.2006 read with Section 11B of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 (39) STR 31 (Tri. LB) as also the Division Bench of the Tribunal in the case of Bechtel India Pvt. Ltd. vs. Commissioner -2014 (34) STR 437 (Tri.) . The said decisions stand taken note of by the Andhra Pradesh High Court in the case of CC,CE ST, Hyderabad-IV vs. Hyundai Motor (1) Engg. (P) Ltd. -2017 (49) STR 385 (A.P.) and it stands held that the relevant date for refund of accumulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign currency. We note that there are no actual dates of receipt of the foreign currency available on record in which case the matter is remanded to the original adjudicating authority for re-decision in the light of the finding arrived at by us, after verifying the actual date of foreign currency. The appellant plea that in case the refund is found to be time barred, the assessee would be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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