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TMI Blog2021 (7) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... ECT INDIA PVT LTD VERSUS CCE PUNE-III [ 2016 (9) TMI 377 - CESTAT MUMBAI] wherein, after considering the arguments and the provisions, the Co-ordinate Bench has held that From the aforesaid provision in clause (D) of Rule 5(1) for export turnover of services, one of the element is payment received during the relevant period for export services. In the present case as per the FIRC the payment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The only issue involved in the present appeal is refund under Rule 5 of the CENVAT Credit Rules, 2004. 2. When the matter was taken up for hearing, Shri T.R. Ramesh, Learned Advocate, appeared for the assessee-appellant and Ms. K. Komathi, Learned Authorized Representative, appeared for the Revenue-respondent. 3. I have heard the rival contentions, perused the documents placed on record an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 read with Notification No. 27/2012-C.E.(N.T.) as amended, holding that the same shall lapse in terms of first proviso to Section 142 (3) of the C.G.S.T. Act, 2017, which order came to upheld by the First Appellate Authority vide impugned Order-in-Appeal No. 149/2018 (CTA-II) dated 31.03.2018. Aggrieved by the same, the assessee has preferred the present appeal before this forum. 4.2 L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e quarter. 5. During the course of arguments, Learned Advocate for the appellant relied upon the decision of the Hon ble jurisdictional High Court in the case of Commissioner of C.Ex., Coimbatore v. M/s. GTN Engineering (I) Ltd. reported in 2012 (28) S.T.R. 426 (Mad.), which has been referred to by the Hon ble High Court of Karnataka in M/s. Suretex Prophylactics India Pvt. Ltd. v. Commr. of C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision in the definition of turnover of services that the export turnover should be taken as per the date of invoice. Therefore the contention of the Ld. Commissioner (Appeals) is not sustainable and the refund has to be computed by taking date of FIRC during the particular quarter for the purpose of export turnover. 6. In view of the above, the denial of refund of CENVAT Credit as time-ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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