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TMI Blog2020 (1) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... representing the appellant presented various data but could not show that the foreign exchange in respect of these three invoices were received on any other date other than the dates mentioned above or that the refund claim was filed prior to the date indicated above. The first appellate authority has correctly modified the order of the lower authority only denying the refund of Cenvat credit under Rule 5 of CCR, 2004 to the extent the refund claims were filed beyond the period of one year from the date of realisation of foreign exchange in terms of the notification. He did not deny the refund of entire Cenvat credit. Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority on the ground that with respect to three invoices the refund claim was filed beyond the period of limitation. The first appellate authority allowed the appeal of the revenue and held refund to this extent as was ineligible. 5. With respect to 3rd quarter, the original authority sanctioned refund of ₹ 12,99,680/- vide OIO No.101/2017-18 dt.29.08.2017. The department appealed against this OIO on the ground that in respect of four invoices the refund claim was filed beyond the period of limitation of one year. The first appellate authority allowed the appeal of the revenue and disallowed the refund to the extent it was filed beyond the period of one year. 6. Aggrieved by these Orders-in-Appeals of the first appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed further that no credit of the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act shall be utilised for payment of service tax on any output service. Explanation: For the purposes of this rule, the words "output service which is exported" means the output service exported in accordance with the Export of Services Rules, 2005." 7. The procedure, safeguards, conditions and limitations with respect to claim of refund of Cenvat credit are prescribed by Notification No.27/2012- CE (NT) dt.18.06.2012 which reads as follows: "Cenvat credit - Procedure for Refund - Notification No. 5/2006-C.E. (N.T.) superseded In exercise of the powers conferred by rule 5 of the CENVAT Credit Rules, 2004 (h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the monthly or quarterly return filed by the claimant. (iv) the total value of goods cleared during the quarter shall be the sum total of value of all goods cleared by the claimant during the quarter as per the monthly or quarterly return filed by the claimant. (v) in respect of the services, for the purpose of computation of total turnover, the value of export services shall be determined in accordance with clause (D) of sub-rule (1) of rule 5 of the said rules. (vi) for the value of all services other than export during the quarter, the time of provision of services shall be determined as per the provisions of the Point of Taxation Rules, 2011. (vii) the amount of refund claimed shall not be more than the amount lying in ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce had been completed prior to receipt of such payment; or (b) issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice.] [as amended by Notification No. 14/2016-CE (NT) dt.1.3.2016] (c) The application for the refund should be signed by- (i) the individual or the proprietor in the case of proprietary firm or karta in case of Hindu Undivided Family as the case may be; (ii) any partner in case of a partnership firm; (iii) a person authorized by the Board of Directors in case of a limited company; (iv) in other cases, a person authorized to sign the refund application by the entity. (d) The applicant shall file the refund claim along with the copies of bank r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreign exchange was realized on 27.04.2016, 27.05.2016 & 28.06.2016 respectively but the claim was filed only on 19.7.2017. Therefore, he held that the claim was filed beyond the period of one year from the receipt of foreign exchange. During hearing before this bench, learned Chartered Accountant representing the appellant presented various data but could not show that the foreign exchange in respect of these three invoices were received on any other date other than the dates mentioned above or that the refund claim was filed prior to the date indicated above. 9. In respect of ST/30792/2018 filed against OIA No. HYD-SVTAX-RRCAPP- 222-17-18 (APP-I) dt.26.03.2017, the first appellate authority has found that in respect of four invoices per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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