2015 (11) TMI 1185

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....air This appeal is directed against Order-in- Appeal No. PUN-EXCUS-003-APP-390-13-14 dtd. 27/3/2014 passed by the Commissioner of Central Excise(Appeals) Pune-III, wherein Ld. Commissioner (Appeals) modified the order-in-original No. R/454/STC/PIII/2013 dated 23/9/2013 passed by the Commissioner of Central Excise, Pune-III Commissionerate and consequently a refund of Rs. 6,44,714/- was allowed ....

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....er(A.R.) appearing on behalf of the Revenue appellant reiterates the ground of appeal. He further submits that the Ld. Commissioner (Appeals) has wrongly deducted the value of refund claim which is hit by limitation of one year from the total turnover which resulted additional refund claim. He submits that this is not correct as per the definition of total turnover provided under clause (E) under ....

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.... under new Rule 5 of the CCR, the definitions of Export turnover of servicesand Total turnover are as under:  (D) Export turnover of services means the value of the export services calculated in the following manner, namely:- Export turnover of services = payments received during the relevant period for export services + export services whose provision has been completed for....

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....11,39,06,643/- + Rs. 21,90,170/-), i.e. Export turnover of services plus value of all other services. Net CENVAT Credit = Rs. 34,53,004/- (Rs.34,63,187 - Rs. 15,183) Refund amount = Export turnover of Services X Net Cenvat Credit Refund amount = 11,39,06,643 X 34,53,004 = 33,87,863/- Total Turnover = 11,60,96,813 As refund of Rs. 27,43,149/- has already....