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TMI Blog2018 (4) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... r remanded to the original authority to compute the refund by following the ratio of the Larger Bench - appeal allowed by way of remand. - ST/20075/?016-SM, ST120115/2017-SM, ST/20116/2017-SM, ST/20602/2017-SM, ST/20603/2017-SM, ST/20604/2017-SM, ST/21019/2016-SM, ST121021/2016-SM, - 20337-20353 / 2018 - Dated:- 27-2-2018 - MR. S.S GARG, JUDICIAL MEMBER Dr. J. Harish, Dy. Commissioner(AR), Shri Madhupsharan, Asst. Commissioner(AR), Shri Pakshirajan, Asst. Commissioner(AR), Smt. Kavitha Podwal, Superintendent(AR), Shri G.H. Pradhyumna, Advocate And Shri Deepak Kumar Jain, CA, For the Appellant Shri Prakash D., Advocate Shri Venkateshwaran, TR, CA, Shri S. Sivakumar, Advocate, For the Respondents ST/CROSS/20223/2016, ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004. Thereafter a show-cause notice was issued to the assessee proposing to reject the above claim on the basis of limitation of time prescribed under Section 11B of Central Excise Act, 1944 as made applicable to service tax by virtue of Section 83 of the Finance Act and also on merit. After following the principles of natural justice, the issue in the show-cause notice was adjudicated vide Order-in-original dt. 15/1 1/2012 passed by the Asst. Commissioner wherein the Asst. Commissioner has held that the refund claim is beyond the prescribed period of one year from the date of export as stipulated under Section 11B as made applicable to service tax, Aggrieved by the Order-in-original, the assessee preferred an appeal before the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services are exported i.e. the date of first export invoice during the claim period. Further he submitted that the High Court of Madras in the case of GTN Engineering (I) Ltd. Vs. CCE [2012(281) ET L 185 (Mad.)] has held that though there is no specific relevant date is prescribed in the notification, the relevant date must be the date on which the final products are cleared for export, if any other conclusion is arrived, it will result in disentitling any person to make a claim of refund of CENVAT Credit. He further submitted that in view of the judgment of the Madras High Court, the relevant date should be the date on which the export of goods was made. 6 On the other hand, the learned counsel for the assessee defended the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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