2017 (4) TMI 159

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of service tax being unutilized amount of service tax paid on input services under Notification No.5/2006-CE (NT) dated 14.03.2006. The Adjudicating Authority partly rejected the refund claim on the ground that the claim was filed after expiry of one year from the relevant date in terms of Section 11B of the Central Excise Act, 1944. By the impugned order, the Commissioner (Appeals) rejected the refund claim. 3. The ld.Advocate, Shri Saurabh Bagaria, appearing on behalf of the appellant drew the attention of the Bench to the various case laws. In the case of Good Year India Ltd Vs. CCEx., Delhi IV : 2015 (326) ELT 340 (Tri.-Del.), the Tribunal observed that the date of clearance of goods for exports cannot be treated as the relevant dat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Excise Act, 1944, the relevant date means - "(a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, - (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of dispatch of goods by the Post Office concerned to a place outside India." 6. The Hon'ble Madras High Court in the case of CCEx., Vs. Celebrity Designs India Pvt. Ltd.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5) ELT 153 (Tri.-Ahmd.), after following the decision of the Hon'ble Madras High Court, observed that the refund claim filed within one year from the date of export invoice, is not hit by limitation. The relevant portions of the said decision are reproduced below : "5. On consideration of the arguments of both sides and careful perusal of the records, we find force in the arguments of the learned Authorised Representative for Revenue as Notification 27/2012-C.E. (N.T.), dated 18-6-2012 specifically mentions that the time-limit mentioned under Section 11B would be applicable for refund of Cenvat credit. The next factor to be considered would be the relevant date for computing the time-limit prescribed under Section 11B for this aspe....