TMI Blog2020 (5) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... y is considered, the relevant date will never begin. If the department s argument has to be accepted, the refund can be claimed at any time. In order to avoid such absurd conclusions, the Tribunal has considered as to what constitutes an export of service under the Export of Service Rules and concluded that the date of realisation of foreign exchange must be the relevant date. If the export is not complete, the exporter of services is not entitled to claim refund under Rule 5 of CCR 2004. Harmoniously reading the Export of Services Rules and Section 11B of Central Excise Act, 1944, the Tribunal has held a view that in case of export of services, the relevant date must be the date of realisation of foreign exchange. We find that CBEC has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider who exports services to claim refund of the CENVAT Credit which was used in exported goods or exported services, subject to the procedure, conditions and limitations notified by the Board. These procedure and conditions were prescribed as Notification No. 27/2012-CE (NT), dated 18.06.2012. Among the conditions in this Notification is para 3 (b) which stipulates the application in the Form A along with the documents specified therein and enclosures relating to the quarter for which refund is being claimed shall be filed by the claimant before expiry of the period specified in Section 11B of the Central Excise Act, 1944 . 4. The appellant filed refund claims in respect of the services which they exported during the period July 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isation of foreign exchange. 6. Subsequently, Notification No. 14/2016-CE(NT), dated 01.03.2016 was issued by CBEC specifying the same condition, as a modification to the original Notification No. 27/2012-CE(NT), dt. 18.06.2012. This Notification reads as follows: In exercise of the powers conferred by rule 5 of the CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 27/2012 C.E. (N.T.) dated 18th June, 2012, published in the Gazette of India, Extraordinary , Part II, Section 3, Sub-section (i) vide number G.S.R. 461(E), dated the 18th June, 2012 , namely:- In the said notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the residuary category in Section 11B in any other case, the date of payment of duty . Since Export of Services are exempt, the date of invoice must be considered as the relevant date. According to the Revenue, the first appellate authority has erred in holding that the date of realisation of foreign exchange is that relevant date. 9. Ld. DR reiterated the above submissions. Ld. Counsel for the appellant supported the impugned order. 10. We have considered the arguments. We find that there is no case in which Section 11B mandates that the date of invoice must be considered as the relevant date. The residual category under section11B is the date of payment of duty. In this case there is no payment of duty at all. If this residual cat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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