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TMI Blog2017 (4) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, where payment for the service had been received in advance prior to the date of issue of the invoice.” The appellant is entitled to refund claims, wherever they have filed the claim within the period of one year from the date of receipt of consideration in convertible foreign exchange. The fact that whether the appellant filed the refund claims within the period of one year from the date of receipt of consideration is to be examined by the original adjudicating authority - appeal allowed by way of refund. - Appeal No. ST/79, 80 & 125/2012 (DB) - Final Order No. 52637-52639/2017 - Dated:- 30-3-2017 - Mr SK Mohanty, Member (Judicial) And Mr Ashok K. Arya, Member (Technical) Sh Brij Mohan Barwal, CA for the Appellant Sh San ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rejection of refund claims as time-barred. Hence the assessee is in appeal for these cases before the Tribunal. 3. With the above background, we have heard ld CA Shri Brij Mohan Barwal for the appellant and Shri Sanjay Jain, ld DR for the Revenue. 4. The ld CA Shri Barwal based on the appeal memoranda and written submissions inter alia submits as under: i) The above refund applications were filed under the Notification No.05/2006 CE(NT) dated 14.03.2006. As per para 6 of the said notification, the refund applications are supposed to be filed before the expiry of the period specified in Section 11B of the Central Excise Act 1944. ii) Section 11B of Central Excise Act says the refund application should be filed before the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nconvertible foreign exchange, where provision of services had been completed prior to receipt of such payment; or (b) issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice. 6.1 CESTAT Bangalore in the case of Hyundai Motor Engineering (P) Ltd Vs C.C.E., C E S.T. Hyderabad-II 9 g(supra) has observed as under: 3. Learned counsel submitted that since all the refund claims have been filed within one year from the date of receipt of consideration for the services rendered, if it is accepted that the period under Section 11B has to be considered treating the relevant date as date of receipt of consideration, he would not be going into detailed discussion about the issue as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances in our opinion the decision of the Tribunal even though it has not discussed all these aspects, would be applicable to the facts of this case. The learned counsel submitted that all the refund claims are within time if the date of receipt of consideration is taken into account . 6.2 Considering above discussions and following CESTAT decision in the case of Hyundai Motor Engineering (supra), the appellant is entitled to refund claims, wherever they have filed the claim within the period of one year from the date of receipt of consideration in convertible foreign exchange. The fact that whether the appellant filed the refund claims within the period of one year from the date of receipt of consideration is to be examine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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