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2019 (9) TMI 582

..... ms under Rule 5 of the CCR has been held to be the end of the quarter in which the FIRC is received in cases where the refund claims are filed on a quarterly basis and this finding is required to be applied to these cases as well since no contrary decision or order is placed on record. Reliance placed in the case of C.C.E., Cus. & S.T., Bengaluru Vs. M/s. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] where it was held that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. Refund al .....

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..... a refund claim. 3.1.2 He would also submit that since the appellant had waived the Show Cause Notice, a personal hearing was granted by the Adjudicating Authority and after hearing, Orders-in-Original came to be passed by the Adjudicating Authority for various periods by granting only a partial refund for each of the periods involved. Ld. Consultant submitted a table depicting the amounts rejected vide Orders-in-Original, as under : Sl. No Appeal No. Period O-I-O No. & Date. Refund amount claimed (in Rs.) Refund amount sanctioned (in Rs.) Refund amount rejected (in Rs.) 1. 117/2016 (STA-I) (ST-I) Jul 2013 to Sep 2013 79/2015-R dt. 31.12.2015 16,19,711/- 7,37,969/- 8,81,742/- 2. 211/2016 (STA-I) (ST-I) Oct 2013 to Dec 2013 37/2016-R dt. .....

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..... /Notifications relied on during the course of hearing. 6.1 The Ld. Larger Bench while considering an almost identical issue in the case of M/s. Span Infotech (India) Pvt. Ltd. (supra) has held as under : 11. The definition of relevant date in Section 11B does not specifically cover the case of export of services. Hence, it is necessary to interpret the provisions constructively so as to give its meaning such that the objective of the provisions; i.e. to grant refund of unutilized Cenvat credit, is facilitated. By reference to the Service Tax Rules, 1994 as well as the successor provisions i.e. the Export of Services Rules, 2005, we note that export of services is completed only with receipt of the consideration in foreign exchange. Conseque .....

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..... e time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. 6.2 It is clear from the above that the relevant date for the purposes of deciding the time-limit for consideration of refund claims under Rule 5 of the CCR has been held to be the end of the quarter in which the FIRC is received in cases where the refund claims are filed on a quarterly basis and this finding is required to be applied to these cases as well since no contrary decision or order is placed on record. 7. In the result, I am of the considered view that the denial of refund being contrary to the ruling of the Larger Bench (supr .....

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