2017 (9) TMI 551

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..... that: - computation of time limit of one year in this case, where the appellant can file the claim on quarterly basis only, is to be taken from the date of the end of the quarter, during which export of services took place. If it is so, the appellant has filed the claim within time limit of one year, which is the prescribed time limit - refund allowed - appeal allowed - decided in favor of appella .....

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..... d. On the other hand appellant pleads that time limit of one year is to be computed from the last day of the quarter, when the exports took place. 4. The issue involved is - 'whether the refund claim has been filed by the appellant, within time limit of one year as per provisions of Section 11B of the Central Excise Act, 1944 read with Rule 5 of CENVAT Credit Rules, 2004?' 4.1 Fro .....

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..... r:- 5. I have carefully considered the submissions made by both the sides. The issue lies in the narrow compass, The amended rule is applicable only for the exports taken place on or after 1 st April 2012. The Ld. Commissioner has deducted the value of 10 invoices from the export turnover as well as from the total turnover of quarter April 2012 to June 2012, for the reason that exports made .....

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