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TMI Blog2018 (7) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of export of goods, the relevant date should be the date on which the export of goods was made and not the end of the quarter - appeal allowed - decided in favor of Revenue. - ST/21763/2016-SM - 20465/2018 - Dated:- 15-3-2018 - MR. S.S GARG, JUDICIAL MEMBER Mrs. Savitha, Advocate For the Appellant Mr. Parasivamurthy, Deputy Commissioner (AR) For the Respondent ORDER Per: SS GARG The present appeal has been filed by the Revenue against the impugned order dated 12.09.2016 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has held that the cut of date for the appellant to file the refund claims in terms of Section 11B has to be interpreted as the last date of the quarter to which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il 23,31,997/- 4/13- 3/14 27/2012- CE(NT) DC, ST Div-A The original authority rejected the refund claim vide Order-in-Original on the ground of limitation of time in terms of Section 11B of the Central Excise Act read with Notification 41/2012 dated 29.06.2012. Aggrieved by the said order, the assessee preferred appeal before the Commissioner who held that the refund claim has to be filed before the expiry of one year specified in Section 11B of the Central Excise Act 1944 and the relevant date should be computed from the last date of the quarter to which the claim pertains. The Commissioner (Appeals) held that the claim pertaining to period April 2013 to March 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. In admittedly, the respondent has made a claim only invoking Rule 5 of the Cenvat Credit Rules, 2004. In that view of the matter, there cannot be any difficulty for us to hold that the relevant date should be the date on which the export of the goods was made and for such goods, refund of cenvat credit is claimed. He further submitted that the Commissioner (Appeals) has wrongly held that the relevant date should be the end of the quarter in which the export has happened whereas as per Section 11B and the judgment of the Madras High Court in GTN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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