2015 (2) TMI 612

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....(MRA)" to companies abroad. They paid Service Tax of Rs. 18,26,064/- on the services exported by them by debiting the CENVAT Credit amount from the account which reflects the credit on input services used by them in providing the output services of MRA. As the department was of the opinion that the input CENVAT Credit was wrongly used, the appellant, on persuasion by the department, reversed the credit of Rs. 18,26,064/- which was utilized by them for payment of Service Tax on MRA service exported. The appellant also paid the entire amount of Rs. 18,26,064/- in cash vide GAR-7 challan no. 369 dated 5.2.2011. Later the appellant realized that MRA service provided to client abroad amounts to export of service and, therefore, they had inadvert....

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....he question of unjust enrichment does not arise. On the issue of limitation, he states that the payment was made on 5.2.2011 and refund claim was filed on 28.7.2011 and is therefore, well within the time limit prescribed in the statute. 4. The learned AR reiterates the findings of the Commissioner (Appeals). 5. I have carefully gone through the facts of the case and submissions made by both sides. I note that on the issue whether the MRA service provided to clients abroad is an export of service or not, has already been decided by the Commissioner (Appeals), who held that the said service is to be treated as export of service. Therefore, the only issues to be decided in this matter are the issues of unjust enrichment and time limitati....

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....ise in the case of export of services. Therefore, on the issue of unjust enrichment, I hold that the same does not arise and the appellant is eligible for the refund. 5.2 On the issue of limitation, the Commissioner (Appeals)'s reliance on Eaton Industries (supra) is clearly misplaced. In that case, the issue was refund of CENVAT Credit on input used in the service exported. It was held that the relevant date for considering the time period for eligibility of refund under Export of Service Rules is the date of payment for service exported. In the present case, refund was sought on the tax paid on export of service which was not required to be paid. The provisions of Central Excise Act including Section 11B have been made applicable t....