TMI Blog2018 (5) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals needs to be remanded back to the original authority to dispose of the refund claims as per the decision of the Larger Bench - appeal allowed by way of remand. - ST/20021/2016-SM, ST/20022/2016-SM, ST/20023/2016-SM, ST/20024/2016-SM - Final Order No. 20391-20394 /2018 - Dated:- 12-3-2018 - Mr. S.S. Garg, Judicial Member Shri Dheeraj, Chartered Accountant, S. Annthan /Mrs Lalitha Rameswaran Chartered Accountants - For the Appellant Dr. J. Harish, Dy. Commissioner(AR) - For the Respondent ORDER Per : S.S. Garg The appellants have filed these four appeals against common impugned order dt. 28/08/2015 passed by the Commissioner(Appeals) in six appeals whereby the Commissioner(Appeals) has dismissed the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit giving all the required particulars on 31/03/2011 along with all documents including the FIRCs, service agreement, statement of correlation between FIRC and Export invoices, statement of CENVAT credit etc. along with refund claims. Thereafter a show-cause notice was issued to the appellants to deny the refund and after following the due process, the original authority rejected the refund on the ground that the claim is hit by limitation under Section 11B of the Central Excise Act as made applicable to Finance Act, 1994. Aggrieved by the said order, appellant filed appeals before the Commissioner(Appeals) who upheld the Orders-in-Original and dismissed the appeals being hit by limitation under Section 11B. hence the present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/02/2018], after hearing of the party, has unanimously held that the relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may be taken as the end of the quarter in which the FIRCs are received in cases where refund claims are filed on a quarterly basis. 5. Learned AR for the Revenue defended the impugned orders He further submitted that para 3(b) of Notification No.27/2012 prescribes that the application be filed with the Asst. Commissioner / Deputy Commissioner before the expiry of period specified in Section 11B of the Central Excise Act. He further submitted that the relevant date is the date on which the services are exported i.e. the date of first export i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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