Limitation for quarterly service-export refund claims runs from quarter-end when FIRCs are received, requiring fresh reconsideration.

For quarterly refund claims of accumulated CENVAT credit on export of services under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 05/2006-CE(NT), the relevant date for computing the one-year limitation under Section 11B of the Central Excise Act, 1944 may be taken as the end of the quarter in which the FIRCs are received. The Tribunal followed the Larger Bench view and held that the earlier finding of time-bar could not stand on that basis. The matter was therefore remanded to the original authority for fresh disposal in light of that limitation principle.

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Issues: Whether, for refund claims relating to export of services filed on a quarterly basis under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 05/2006-CE(NT) dated 14/03/2006, the relevant date for computing limitation under Section 11B of the Central Excise Act, 1944 is the end of the quarter in which the FIRCs are received.

Analysis: The appeal concerned the computation of the one-year limitation for refund of accumulated CENVAT credit in cases of export of services. The Tribunal followed the Larger Bench view that, where refund claims are filed quarterly, the relevant date for limitation may be taken as the end of the quarter in which the FIRCs are received. On that basis, the earlier finding that the claim was time-barred could not stand and the matter required reconsideration by the original authority in light of the Larger Bench decision.

Conclusion: The relevant date for limitation in quarterly refund claims for export of services is the end of the quarter in which the FIRCs are received, and the matter was remanded for fresh disposal accordingly.

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