2017 (7) TMI 904

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....ainst Order in Appeal No.HYD-EXCUS-004-APP-002-15-16-ST, dt. 27.04.2015. 2. None appeared on behalf of the appellant despite notice nor there is any request for adjournment. 3. On perusal of records, it is noticed that the matter came up for disposal on 10.02.2017, 18.04.2017 and 02.05.2017 and on all these days, appellant sought for adjournment on one pretext or the other and the requests were ....

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....tion of refund claim only on the ground that the relevant date as per provisions of Section 11 B needs to be applied. It is noticed that the appellant had sought refund claim under the provisions of Notification No.27/2012-C.E (N.T) wherein it is mentioned that application needs to be filed for refund of the unutilised Cenvat credit within the time limit prescribed under the relevant provisions of....

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....-Mumbai)], wherein it was held that the date of filing of refund claim in the case of export services is the date of payment received for such services rendered and not the date of provision of services. In the entire case, the Bench granted detailed order as to the explanation to Rule 5 and Export of Service Rules, 2015 etc. 8. Consequent to such decisions, the Central Board of Excise & Customs ....