TMI Blog2018 (5) TMI 1620X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of deciding the time limit for consideration of refund claim u/r 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 - the appeal needs to be remanded back to the original authority to dispose of the refund claim - appeal allowed by way of remand. - ST/21191/2014 - Final Order No. 204 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents including the FIRCs, service agreement, statement of correlation between FIRC and Export invoices, statement of CENVAT credit etc. along with refund claim. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of one year as specified in Section 11B of the Central Excise Act, 1944 means one year from the date of issuance of export invoice . He further submitted that the Commissioner(Appeals)' reliance on the decision of the High Court in the case of GTN Engineering Ltd. cited supra is not applicable in the present case as the said decision is applicable only with regard to export of goods and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to the relevant date for computing the period of one year, by following the ratio of the Larger Bench in the above said decision, I am of the considered opinion that the appeal needs to be remanded back to the original authority to dispose of the refund claim as per the decision of the Larger Bench. Therefore appeal is disposed of by way of remand to the original authority. (Operative part o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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