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2019 (8) TMI 679

..... 27/2012-CE(NT) - HELD THAT:- The claim has been filed for the period October 2016 to December 2016. According to the Ld. Counsel, the first payment was received on 25.11.2016 and the refund claim was filed on 31.10.2017, which squarely places the application for refund within the normal period of limitation and hence the appellant’s appeal needs to be allowed. For the sole purpose of factual verification of the dates and decision in terms of notification No. 27/2012-CE(NT) as amended by Notification No. 14/2016-CE(NT), dt. 01.03.2016, the matter is remanded to the original authority - Appeal allowed by way of remand. - Service Tax Appeal No. 30112/2019 - A/30733/2019 - 13-8-2019 - MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Ms. Y. Si .....

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..... ved for export services for which the provision of service has not been completed during the relevant period. She would submit that there is no dispute with regard to their claim that the export turnover in their refund application was calculated accordingly. As far as the limitation of one year is concerned, she would submit that notification No. 27/2012-C.E (N.T), dated 18.06.2012 was amended by notification No. 14/2016-C.E(N.T), dated 01.03.2016 and thereafter the time limit is to be calculated as under: In case of service provider, before the expiry of one year from the date of (a) Receipt of payment in convertible foreign exchange, where provision of service had been completed prior to receipt of such payment or (b) Issue of invoice, w .....

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..... (NT), dt. 01.03.2016, was clearly within the period of limitation. He draws the attention of the Bench to Para 4 of the impugned order which reads as follows: When the case was posted for hearing on 26.10.2018, Ms. Y.Siri Reddy, Advocate appeared on behalf of the appellants and emphasized that the Hon ble Tribunal has, in the decisions referred in the appeal memorandum held that for the purposes of computation of relevant date, the date of FIRC should not be taken; instead, the last date of the quarter for which the claim had been filed should be the relevant date. Attention was drawn to the decision of the Hon ble Tribunal in the case of Oceans Connect India Pvt. Ltd. vs. CCE, Pune-III [2016(46)STR 858 (Tri.-Mum.)]. Accordingly, she reques .....

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