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TMI Blog2023 (12) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim by submitting copies of shipping bills on 15.7.2019. The original authority rejected the refund claim on the ground that it was filed beyond the time limit from the date of issue of Order-in-Appeal in accordance with Explanation B(ec) to Section 11B. The Commissioner (Appeals) upheld this order vide the impugned order on which the appellant is in appeal before this Tribunal. 2. The learned counsel on behalf of the appellant submits that the Commissioner (Appeals) had remanded the case for submission of shipping bills for which there is no time limit. He relied on the following judgements. * Rakon India Pvt. Ltd. vs. Commissioner of Central Tax, Bangalore: 2021 (54) GSTL 183 (Tri.-Bang.) * Geetaben Jigneshkumar Patel vs. Commissioner of Central Excise, Ahmedabad-II: 2021 (44) GSTL 81 (Tri.-Ahmd.) * Commissioner of Central Excise, Haipur vs. Simplex Eng. & Foundary Works Pvt. Ltd.: 2016 (333) ELT 112 (Tri.-Del.) 2.1 Alternatively, he has requested that even if it is to be rejected, at least the credit should be restored since this is a case of refund of unutilised cenvat credit under Rule 5 of the Cenvat Credit Rules 2004. 3. The Authorised Representative repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitations. - Refund of CENVAT Credit under rule 5 of the said rules, shall be subjected to the following safeguards, conditions and limitations, namely:- (a) the manufacturer or provider of output service shall submit not more than one claim of refund under this rule for every quarter: Provided that a person exporting goods and service simultaneously, may submit two refund claims one in respect of goods exported and other in respect of the export of services every quarter. (b) in this notification quarter means a period of three consecutive months with the first quarter beginning from 1st April of every year, second quarter from 1st July, third quarter from 1st October and fourth quarter from 1st January of every year. (c) the value of goods cleared for export during the quarter shall be the sum total of all the goods cleared by the exporter for exports during the quarter as per the monthly or quarterly return filed by the claimant. (d) 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. (e) in respect of the services, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sures had to be filed along with the refund claim: (i) Copies of Customs Certified ARE-1 form along with the copies of shipping bill and bill of lading in case of the export of goods. (ii) Copies of the Bank Realization Certificates for the export of services. (iii) Certificate in Annexure A-I from the Auditor (statutory or any other) certifying the correctness of refund claimed in respect of export of services. As seen from the above, Rule 5 for refund of cenvat credit under Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) dated 18.6.2012 clearly states that refund claim should be accompanied with the copies of the shipping bills which is the basis for claiming any refund under the said Rule. The Original Authority on verification, sanctioned refund claim only to the extent of claim being complete and rejected balance as it was not accompanied with the relevant shipping bills. Thereafter, on appeal, the matter stands remanded by the Commissioner (Appeals) observing that "In appeal the appellant have submitted set of shipping bills claiming these to be pertaining to the export turnover of Rs.5,89,08,005/-. Since the other documents and shipping bills are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n force, no refund shall be made except as provided in sub-section (2). Explanation. - For the purposes of this section, - (A) "refund" includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (B) "relevant date" means, - (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, - (ec) in case where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction;] 6. Against the Order-in-Appeal No.373-375/2017 dated 27.10.2017 of the Commissioner (Appeals), the appellant filed refund claim along with the shipping bills before the Original Authority on 15.07.2019 and the copies of the shipping bills were submitted only on 14.10.2019. The basis for filing a refund claim under Rule 5 is the shipping bill, whereas the appellant filed the complete refund claim along with the shippin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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