TMI Blog2020 (11) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... id Notification, no time limit is prescribed for filing rebate claim but this issue has been settled by various decisions of the Tribunal and the High Court that for claiming refund/rebate, the time limit prescribed under Section 11B of the Central Excise Act, 1944 is applicable. In the present case, the rebate claim has been filed under Notification No.11/2005-ST dt. 19/04/2005. In the said notification, no time limit is prescribed but it has been settled by the Hon ble Karnataka High Court that the limitation as provided under Section 11B of Central Excise Act would be applicable for claiming refund - Further as per the Export of Service Rules, 2005, the receipt of consideration in foreign exchange is a condition precedent for qualifyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected on the ground that the appellant have not submitted relevant GAR challans. 2. Briefly the facts of the present case are that the appellant is engaged in the business of providing certain sales support and has classified the service as Business Auxiliary Service . During the period from April 2006 to March 2007, the appellant has exported BAS to its group entities located outside India. There is no dispute about the appellant s services classifying as export of service under Export of Service Rules, 2005. Under the Export of Service Rules, the appellant has two options viz. either to provide output services of export nature without payment of service tax or opt to pay service tax on exported output services which is subsequently re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant and the said Notification does not prescribe any time limit for filing of the rebate claim and hence imposing of any time limit which is not envisaged under the Notification is not permitted under the law. Alternatively, he further submitted that the rebate be considered as refund under Rule 5 of Cenvat Credit Rules, 2004 and the same can be granted in view of the judgment of the Hon ble Karnataka High court, keeping in mind that any input and output taxes embedded in exported services should be refunded. He also submitted that even assuming without admitting that the time limit would apply, in the present case, the appellant has filed the rebate claim for the entire financial year 2006-07 on 04/03/2008. He also submitted that receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the submissions of both the sides and perusal of the material on record, we find that in the present case, there is no dispute regarding the appellant s services qualified as export of service under Export of Service Rules, 2005. We also find that in the present case, the appellant had paid the service tax on exported output services and subsequently filed rebate claim under Notification No.11/2005-CE(NT) dt. 19/04/2005 which is a self-contained code to deal with the claim filed by the appellant. Further we find that in the said Notification, no time limit is prescribed for filing rebate claim but this issue has been settled by various decisions of the Tribunal and the High Court that for claiming refund/rebate, the time limit prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 8. To deal with the first issue, we have gone through the Notification 5/2006 dated 14-3-2006 wherein it is provided that the refund claim can be submitted not more than once in any quarter in a calendar year. From the perusal of the provisions, we find that the intent of the legislature was that the assessee should not file refund claim on day to day basis or weekly or invoice-wise. To avoid multiplicity of the refund claim this provision was made, therefore, it is suggested that refund claim can be filed on quarterly basis in a calendar year i.e. not more than four times in a calendar year. It does not mean that the assessee has to file refund claim quarterly. It is not the intent of the legislature. In our opinion, if the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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