2015 (11) TMI 659

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....n or in relation to providing the output service i.e. trading of Iron Ore. In case of export of the iron ore, there is no scope for utilization of cenvat credit taken on the input services. Therefore, for the disputed period, the appellant had filed the refund application under Rule 5 of the Cenvat Credit Rules, 2004, read with the notification no. 17/09-ST dated 7.7.2009 issued by the Central Government. The said notification prescribes various conditions which an exporter shall comply for filing the refund claim. The said notification vide para 2(f) provides that the claim for refund shall be filed within one year from the date of export of the said goods. In terms of the conditions laid down in the said notification, the appellant had fi....

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.... only the additional documents were submitted on 14.12.2012, the said date cannot be construed as the date of filing of the refund application for the purpose of computation of the limitation Period. To justify his above stand, the Ld. Advocate relies on the judgment of Hon'ble Delhi High Court delivered in the case of CCE Delhi-I vs. Arya Exports & Industries reported in 2005 (192) ELT 89 (Del) and the decision of the Tribunal in the case of Duraline India (P) Ltd. vs CCE Goa reported in 2009 (237) ELT 689 (Tri. Mumbai). 3. Per contra, the Ld. Jt. CDR Sh. Devender Singh appearing for the Revenue respondent submits that since, original documents were submitted on 14.12.2014, which is beyond the period of one year from the relevant date, ....

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....or the appellant. In the case of Arya Exports & Industries (supra), it has been held by the Honble Delhi High Court that refund claim not to be denied merely on ground that the same has not been filed in prescribed form; that if refund claim not filed in proper form or without necessary documents, Department can direct appellant to file the same in proper form along with proper documents; that date of filing claim is date of which claim was filed initially in the form not prescribed or without documents. In the present case since the refund application was filed in the proper format and the supporting documents were submitted subsequently, the principles decided in the case of Arya Exports (supra) squarely applies to the facts of the prese....