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TMI Blog2021 (10) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... e specified date the appellant filed the refund claim after one year, therefore, the refund is time barred - N/N. 14/2016-CE (N.T.) dated 01st March, 2016 - HELD THAT:- The appellant in respect of the refund claim for the quarter October-December-2016 has filed on 05.01.2018 even though it was sent by post on 02.01.2018. In respect of refund claim for the quarter January-March-2017 it was filed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36/- pertaining to quarter January-March-2017 - HELD THAT:- Claim was filed within one year from end of the quarter i.e. 27.03.2018 is held within time. Accordingly, the refund of Rs. ₹ 1,45,736/- is not time barred. Appeal allowed in part. - Service Tax Appeal No.10111 of 2019 - A/12376/2021 - Dated:- 22-9-2021 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR None appeared for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department rejected the refund claim on the ground that as per the Notification No.14/2016-CE (N.T.) dated 01st March, 2016 issued under Rule 5 of Cenvat Credit Rules, 2004. The period of filing refund claim is one year from the date of export invoice or date of realization of foreign exchange proceeds of export. The department s contention is that since from the specified date the appellant fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 even though it was sent by post on 02.01.2018. In respect of refund claim for the quarter January-March-2017 it was filed on 27.03.2018. Since the condition in Para 2 of the Notification No. 14/2016-CE (N.T.) is that the assessee is required to file refund claim under Rule 5 not more than one in a particular quarter, the assesssee is barred to file refund claim more than one in a particular qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund is allowed. 4.1 My above view is supported by the following decision:- CCE VS. M/s.Etisalat Software Solution Pvt Ltd. (Appeal No. ST/21811,21813 21814-SM) (Tri.-Banglore) CCE Vs. Prodair Air Products India Pvt Ltd-2016-TIOL-1931. (Tri.-Mimbai) 5. Accordingly, the appeal is partly allowed in the above terms. (Dictated Pronounced in the open court) - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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