2018 (6) TMI 1078

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..... of the case are that the appellant exported service. They have received the FIRC during the period October 2015 to December 2015. They filed refund claim under rule 5 read with Notification No. 27/2012-CE dated on 08/02/2017. Refund was rejected on the ground of time-bar as the same was filed beyond the period of one year from the date of FIRC. The appeal filed before the Commissioner (Appeals) wa .....

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..... ng on behalf of Revenue reiterates the findings in the impugned order. He submits that now it is settled law that in case of export of service, the relevant date should be taken form end of the quarter wherein the FIRCs are received in convertible foreign exchange. In the facts of the present case, the refund was even beyond the one year from the end of the quarter. Therefore, the refund is time-b .....

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..... ment relied upon by the Learned Counsel in the case of mPortal Wireless Solutions India Pvt Ltd (supra) the same is not applicable in the present case for the reason that as per Notification No. 27/2012-CE(NT) as per para 3B, Section 11B was made applicable to the refund case under Rule 5. In the case of mPortal Wireless Solutions India Pvt Ltd (supra) during the relevant period in that case this .....

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