2016 (4) TMI 112

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....und claim with the authorities for the Service Tax availed on input services which were procured for rendering output services which were exported without payment of Service Tax. The said two refund claims were rejected on the ground that they were filed beyond the period of one year as provided under Section 11B of the Central Excise Act, 1944, which requires filing of refund claims within one year from relevant date which is considered by the lower authorities as the date of export of services. The adjudicating authority rejected the refund claims. On an appeal, the first appellate authority reversed the Order-in-Original and allowed the appeal holding that the relevant date is one year from the date of export of services. 4. We find t....

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.... has filed refund claim for a quarter, the relevant date for filing refund is end of the quarter and not in accordance with that defined under sub-clause (e) of the Explanation to Section 11B (5) of the Central Excise Act, 1944, as held by the Assistant Commissioner and therefore, both the refunds claims are filed within prescribed period of one year. Further, I observe that in case of GTN Engineering (I) Ltd. 2010 (259) ELT 625 (Tri.-Chennai), Honble Tribunal has held that:-  "Refund of Cenvat/Modvat credit on exports - Limitation  Applicability of Section 11B of Central Excise Act, 1944 -Credit accumulated in CENVAT A/c is not duty paid by exporter - Only when credit debited towards duty payable, it will amount to paym....