9911796707
TMI Blog2018 (3) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... m taxes contained in the value of export goods - in the case of Commissioner of Service Tax, Mumbai-II Versus M/s WNS Global Services [2016 (10) TMI 135 - CESTAT MUMBAI], it was held that the absence of any export in any quarter would enable the carryover of the accumulated credit to the following quarter as refund can be claimed only in relation to exports that had been completed. In the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is pointed out that the Commissioner (Appeals) had accorded some relief to the appellant while upholding the rejection of the rest of the claim by the original authority. The impugned order has held that the period from April 2014 to June 2014 was beyond the bar of limitation of time for which Learned Authorised Representative relies upon notification no. 27/2012-CE (NT) dated 18th June, 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that the period of limitation prescribed under section 11B cannot be made applicable to refund sought on account of credit accumulated on inputs received for manufacture of export goods. It is the contention of the Learned Authorised Representative that the applicability of this decision has been examined by the lower authorities and the impugned order has placed reliance on the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d based on the rules and the notification which are procedural in nature. As we have found that but for the provision of Rule 5 r/w notification, the respondent could not have filed the application for refund, he has to satisfy the limitation clause as provided under Section 11B of the Act. 5. In view of the above said decision of the Hon ble High Court of Madras, the findings of the first ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umulated credit to the following quarter as refund can be claimed only in relation to exports that had been completed. Learned Authorised Representative contends that in the present dispute the privilege of absence of export was not available. In view of the specific finding to that effect in the impugned order there can be no real challenge to the finding of the lower authority. 7. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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