TMI Blog2019 (8) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices is not mentioned. The said section deals only with relevant date in cases of export of goods - In the present case, the issue is with regard to computation of the period of limitation in case of export of services. The rejection of refund claims on the ground that it is time-barred is unjustified. The refund claims are within time. Appeal allowed - decided in favor of appellant. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in providing Engineering, Design and Drawing Services to M/s.Hydril USA Manufacturing LLC in Houston and such services are predominantly exported. Appellant was entitled to utilize cenvat credit availed on input services. Hence they had filed refund claims for refund of unutilized credit. The refund sanctioning authority rejected the refund claims holding that the same are time-barred. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dai Motor India Engg. Pvt. Ltd.- 2015 (39) S.T.R. 984 (A.P) . 3. Ld. A.R Shri S. Govindarajan supported the findings in the impugned order. He adverted to the decision of the High Court in the case of CCE Coimbatore Vs GTN Engineering (I) Ltd. - 2012 (281) ELT 185 (Mad.) to submit that relevant date has to be computed from the date of export. 4. Heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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