2016 (11) TMI 582

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.... Technology Software Services and registered with the department. The appellant on 9/5/2014 filed a refund claim amounting to Rs. 4,98,117/- under Notification No. 27/2012-CE(NT) dated 18.6.2012 issued under Rule 5 of the Cenvat Credit Rules, 2004 for the quarter from April, 2013 to June, 2013. The original authority allowed the said refund through Order-in-Original No. 04-STD-I/2015-16 dated 1.4.2015. The appellants filed another similar refund claim amounting to Rs. 4,19,552/- for the quarter July, 2013 to September, 2013 on 29.8.2014 which was allowed to them by original authority through Order-in-Original No. 5/STD-I/2015-2016 dated 1/4/2015. Revenue preferred appeals before Commissioner (Appeals) against both the said Orders-in-Origina....

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....ed by Hon'ble High Court of Andhra Pradesh at Hyderabad as reported at 2015 (39) STR 984 (A.P.). 4. The ld. Counsel for appellant has argued that the present issue is related to provision under Section 11B of Central Excise Act, 1944 made applicable for refund under Rule 5 of Cenvat Credit Rules, 2004 through Notification No. 27/2012 and there is no specific relevant date in the said Section for the refund of Cenvat credit accumulated due to export when there is no payment of Service Tax in the taxable territory. He has submitted that this Tribunal in the case of Bechtel India Pvt. Ltd Vs. Commissioner of Central Excise, Delhi reported in 2014 (34) S.T.R. 437 (Tri.-Del.), has taken into consideration condition 6 of Notification No. 5/200....