2017 (7) TMI 904

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ravindran] 1. This appeal is directed against 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e by Ld. DR, I find that the issue is regarding rejection 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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Eaton Industries Pvt. Ltd [2011 (22) S.T.R. 223 (Tri.-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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e date of receipt of foreign exchange remittances and they had submitted the Bank Realisation Certificates alongwith copies of export invoices, SOFTEX Forms and Export clearance certificates. Both the lower authorities have not disputed this point. In view of the fact that there is no dispute as to that the refund claims have been filed within one year of receipt of foreign exchange remittances, t....