2018 (5) TMI 1621

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..... date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CCR may be taken as the end of the quarter in which the FIRCs are received in cases where refund claims are filed on a quarterly basis - this case needs to be remanded back to the original authority to decide the refund claims as per the decision of the Larger Bench - appeal allowed by way of remand.
Mr. S.S. Garg, Judicial Member Shri Sidharth, CA - For the Appellant Shri N. Jagadish, Superintendent(AR) - For the Respondent ORDER Per : S.S. Garg These appeals have been filed by the appellant against the common impugned order dt. 30/06/2017 passed by the Commissioner(AppeaIs) whereby one appeal has been dismissed on time bar and anoth .....

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..... ort was considered as the relevant date in terms of Section 11B and claim was rejected as time barred. ii. In other appeal No.ST/21468/2017, the lower authority has rejected the refund claim on the ground of non-production of invoices and not providing details of registration number on the invoices issued by the vendor. 3. Heard both the parties and perused records. 4. Learned consultant appearing for the appellant submitted that the impugned order denying the refunds on the ground of time bar as well as non-submission of the relevant invoices and documents are not sustainable in law as the same is contrary to the provisions of the Act as well as contrary to various decisions rendered by the Tribunal and High Courts on the same issue. H .....

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..... animously held that the relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may be taken as the end of the quarter in which the FIRCs are received in cases where refund claims are filed on a quarterly basis. 5. He further submitted that in appeal No.ST/21648/2017, the refund has been denied on technical grounds that the appellant has failed to show the invoices and also on the ground that service tax details and service tax registration details were not available on the invoices. He further submitted that the appellants are in a position to submit details of invoices to verify, if the appellants are given an opportunity to show those details. 6. Learned AR for the .....

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