Limitation for export service refund claims runs from quarter-end of realisation, not invoice or FIRC date.

Refund claims under Rule 5 of the CENVAT Credit Rules, read with Notification No. 27/2012-CE, were examined on limitation under Section 11B as applied to service tax. For export of services, the relevant date for the one-year limitation period was treated as the end of the quarter in which export realisation occurred, rather than the date of export invoice or issuance of FIRC. On that basis, the Tribunal found no error in directing re-verification of the refund claims and accepted that the claims were not shown to be time-barred on the Revenue's approach.

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Issues: Whether the refund claims under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE dated 18.06.2012 were barred by limitation under Section 11B of the Central Excise Act, 1944 as applied to service tax by Section 83 of the Finance Act, 1994.

Analysis: The claim of limitation turned on the determination of the relevant date for filing refund claims relating to export of services. The appellate authority followed Tribunal decisions holding that, for service exports, the one-year period is to be computed with reference to the end of the quarter in which export realisation occurs and not mechanically from the date of export invoice or issue of FIRC. The Tribunal agreed with that approach and found no infirmity in the appellate authority's direction to re-verify the claims on that basis.

Conclusion: The refund claims were not shown to be time-barred on the basis adopted by the Revenue, and the finding allowing re-verification on the correct limitation criteria was upheld in favour of the assessee.

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