2018 (5) TMI 978 - AT - Service Tax

Refund claim - time limitation - rejection on the ground that the fund claim was filed beyond one year from the date of invoice raised for providing the export services - Held that - The lower authority considered the date of filing is the date when the physical refund claim along with all the documents were filed whereas the appellant had already filed the refund claim online through ACES portal of CBEC website - The date of filing of refund through ACES should be reckoned as date of filing of refund claim. The refund claim was admittedly filed within one year from the quarter ending to which the refund pertained - appeal allowed - decided in favor of appellant.

Summary

Issues:
- Refund claim rejection based on time limit for filing
- Dispute over date of filing refund claim online through ACES portal
- Interpretation of time limit for filing refund claim

Analysis:
1. The appellant's refund claim under Rule 5 of Cenvat Credit Rules, 2004 was partly rejected due to being filed beyond one year from the date of invoice for export services. The Commissioner disputed the date of filing, stating that filing online through ACES portal should not be considered as the date of filing if a physical claim is submitted later. This led to the claim being deemed time-barred.

2. The appellant argued that based on a Division Bench judgment and a Larger Bench judgment, the date of filing electronically through ACES should be considered the filing date, even if physical documents are submitted later. The appellant contended that the entire refund amount was disputed, and the physical claim was filed before the quarter-end deadline, relying on the Larger Bench judgment for support.

3. The Revenue, represented by the Assistant Commissioner, upheld the findings of the impugned order regarding the time bar issue.

4. The Member (Judicial) analyzed the submissions and records, noting the Revenue's contradictory stance on online filing and time bar disputes. The Member observed that the date of filing through ACES should be recognized as the filing date. Referring to the Larger Bench judgment, it was established that the refund claim was within the one-year limit from the quarter end, not from the invoice date or FIRC receipt. Consequently, the impugned order was set aside, and the appeal was allowed, emphasizing compliance with the prescribed time limit.