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TMI Blog2019 (9) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... AT BANGALORE] where it was held that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. Refund allowed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 42639-42646 of 2017 - FINAL ORDER NOS. 41046-41053 / 2019 - Dated:- 13-9-2019 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri. P.C. Anand, Consultant for the Appellant Shri. L. Nandakumar, Authorized Representative for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anting only a partial refund for each of the periods involved. Ld. Consultant submitted a table depicting the amounts rejected vide Orders-in-Original, as under : Sl. No Appeal No. Period O-I-O No. Date. Refund amount claimed (in Rs.) Refund amount sanctioned (in Rs.) Refund amount rejected (in Rs.) 1. 117/2016 (STA-I) (ST-I) Jul 2013 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62/2016-R dt. 07.06.2016 11,03,924/- 6,44,944/- 4,58,980/- 6. 314/2016 (STA-I) (ST-I) Oct 2014 to Dec 2014 56/2016-R dt. 31.05.2016 9,14,641/- 6,12,074/- 3,02,567/- 7. 315/2016 (STA-I) (ST-I) Jan 2015 to Mar 2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gone through the various orders/Notifications relied on during the course of hearing. 6.1 The Ld. Larger Bench while considering an almost identical issue in the case of M/s. Span Infotech (India) Pvt. Ltd. (supra) has held as under : 11. The definition of relevant date in Section 11B does not specifically cover the case of export of services. Hence, it is necessary to interpret the provisions constructively so as to give its meaning such that the objective of the provisions; i.e. to grant refund of unutilized Cenvat credit, is facilitated. By reference to the Service Tax Rules, 1994 as well as the successor provisions i.e. the Export of Services Rules, 2005, we note that export of services is completed only with recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. 6.2 It is clear from the above that the relevant date for the purposes of deciding the time-limit for consideration of refund claims under Rule 5 of the CCR has been held to be the end of the quarter in which the FIRC is received in cases where the refund claims are filed on a quarterly basis and this finding is required to be applied to these cases as well since no contrary decision or order is placed on record. 7. In the result, I am of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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