TMI Blog2018 (4) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... 40/2016-SM, ST/ 20129/2017-SM, ST/ 20130/2017-SM, ST/20160/2017-SM, ST/20778/2017-SM, ST/20908/2017-SM, ST/ 21106/2017-SM, - 20317-20334 / 2018 - Dated:- 1-3-2018 - MR. S.S GARG, JUDICIAL MEMBER Shri Madhupsharan, assistant commissioner(AR), Shri S. Jagadish, Superintendent(AR), Smt. Kavitha Podwal, Superintendent(AR), Shri Bhanumurthy, Advocate, Shri Kantha Rao, To, Chartered Accountant , For the appellant Shri Dheeraj, CA, Shri Chandra sekar, B.D., CA, Shri Anirudha R. J. Nayak, Advocate Shri Akbar Basha, CA, For the Respondents ST/21118/2017-SM, ST/ 21120/2017-SM, ST/21121/2017-SM, ST/21122/2017-SM, ST/ 21040/2016-SM, ST/ 21156/2017-SM, ST/21211/2016-SM, ST/ 21354/2017-SM, ST/21355/2017-SM, ST/ 21802/2016-SM, ST/CRO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of limitation of time prescribed under Section 11B of Central Excise Act, 1944 as made applicable to service tax by virtue of Section 83 of the Finance Act and also on merit. After following the principles of natural justice, the issue in the show-cause notice was adjudicated vide Order-in-original dt, 21/09/2015 passed by the Asst. Commissioner wherein the Asst. Commissioner has held that the refund claim is beyond the prescribed period of one year from the date of export as stipulated under Section 1 1B as made applicable to service tax. Aggrieved by the Order-in-original, the assessee preferred an appeal before the Commissioner of Service Tax(Appeals) and the Commissioner(Appeals) vide impugned order on the issue of limitation has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court of Madras in the case of GTN Engineering (l) Ltd. Vs. CCE [2012(281) ELT 185 (Mad.)] has held that though there is no specific relevant date is prescribed in the notification, the relevant date must be the date on which the final products are cleared for export, if any other conclusion is arrived, it will result in disentitling any person to make a claim of refund of CENVAT Credit. He further submitted that in view of the judgment of the Madras High Court, the relevant date should be the date on which the export of goods was made. 6. On the other hand, the learned counsel for the assessee defended the impugned orders and submitted that the relevant date as per Section 1 1B shall be the end of the quarter in which the consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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