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TMI Blog2018 (5) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... r Bench has clarified the position with regard to the relevant date for computing the period of one year, by following the ratio of the Larger Bench in the above said decision, this appeal needs to be remanded back to the original authority to dispose of the refund claim as per the decision of the Larger Bench. Appeal allowed by way of remand. - ST/20705/2016-SM - Final Oder No. 20502/2018 - Dated:- 2-3-2018 - Shri S.S Garg, Judicial Member Shri N. Jagadish, Superintendent(AR)- For the Appellant Order Per : S.S Garg The Revenue has filed this appeal against the impugned order dt 21/01/2016 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has remanded the matter to the original authority after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the Order-in-original, the assessee preferred an appeal before the Commissioner of Service Tax(Appeals) and the Commissioner(Appeals) vide impugned order on the issue of limitation has held that the refund claim under Rule 5 of the CENVAT Credit Rules read with Notification No. 05/2006-CE(NT) dt. 14/03/2006 has to be filed before the expiry of one year from the date of export in terms of Section 11B of the Central Excise Act. With regard to relevant date for computation of one year, the appellate authority has held that the statute provides an option to the exporter to file the refund claim for a quarter, therefore the cut off date for the assessee to file refund claim in terms of Section 11B has to be interpreted as the last date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods was made. 6. On the other hand, the learned counsel for the assessee defended the impugned orders and submitted that the relevant date as per Section 11B shall be the end of the quarter in which the consideration for services is realized. He further submitted that the Revenue's reliance on the decision of the High Court in the case of GTN Engineering Ltd. cited supra is not applicable in the present case as the said decision is applicable only with regard to export of goods and not export of service whereas in the present case it is the export of services. He also cited few decisions in favour of the assessee wherein it has been held that the relevant date for computation of time limit is the date of receipt of consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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