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TMI Blog2016 (11) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices provided/exported prior to 1.4.2012 should be deducted from the export turnover as well as total turnover for arriving at the ratio for eligible refund under Rule 5 of the Cenvat Credit Rules 2004. (ii) Whether in case the consideration for the services exported was received on 9.4.2012 and the refund of April and June 2012 quarter was filed on 26.4.2013 is within time or otherwise. The original authority in the Order-in-Original contended that in respect of 10 invoices, for the services provided for export is prior to 1.4.2012. Since the payment was received on 9.4.2012 and the refund was filed on 26.4.2013, the turnover pertaining to the said 10 invoices was deducted from the export turnover while retaining the same turnover in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it clear that the new provisions of the formula based computation of the refund prescribed under the amended Rule 5 of the CCR is applicable only w.e.f . 1.4.2012 and it does not apply to services exported prior to 1.4.2012, for the purpose of determining the definition of 'Export of Service' as defined in Explanation 1 to Rule 5 of the Cenvat Credit Rules. Accordingly, irrespective of the date of receipt of consideration, the services provided/exported prior to 1.4.2012 will not be governed by new Rule 5 of the CCR read with Notification No.27/2012 CE(NT) dated 18.06.2012. He submits that the present refund is for the period April-June 2012 which is filed under new Rule 5 of CCR . Accordingly, the Ld. Commissioner (Appeals) has rightly he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich shall not apply retrospectively on the export made prior to 1.4.2012. Therefore in my considered view the Ld. Commissioner has rightly deducted the value of 10 invoices pertaining the period prior to 1.4.2012 from export turnover as well as total turnover for the period April - June 2012. As regard limitation, when in the Notification issued under Rule 5 it is a condition that the assessee has to file refund only once in a quarter. Accordingly, he is not allowed to file refund before quarter is completed, in that case, the relevant date for computing 1 year for the purpose of Section 11B shall be from 30.6.2012. In the present case, the respondent filed refund claim on 26.4.2012 i.e. within 1 year from 30.6.2012, hence the same is clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory provision, it will prevail over any possible interpretation. For calculating export turnover of the services and total turnover of services for the relevant quarter of April to June 2012, only those services which were exported between 01.04.2012 and 30.06.2012 need to be considered and the same is calculated in the following para. Further, it is clear from the figures mentioned in the Order-in-Original that the Appellant had exported their entire turnover and had not provided any services to Domestic Tariff Area in the relevant period. Therefore, the 'export turnover' would be equal to the 'total turnover', in terms of clause (E) of Rule 5 (1) of the CCR. 17. In view of the above discussion, I find that the admissible refund amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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