2017 (9) TMI 551

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....tant for Appellant Shri M. P. Damle, Assistant Commissioner (AR)   for Respondent ORDER The appellant is in appeal against Order-in-Appeal No. PUN-SVTAX-000-APP-166 to 171-16-17 dated 29.07.2016 whereunder part refund claim amounting to Rs. 33,93,671/- has been rejected. 2.   Both sides represented by learned Counsels, Ms. Nikki Poddar Chartered Accountant for the a....

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....e, where the appellant can file the claim on quarterly basis only, is to be taken from the date of the end of the quarter, during which export of services took place. If it is so, the appellant has filed the claim within time limit of one year, which is the prescribed time limit in the law of Central Excise read with Rule 5 of CENVAT Credit Rules, 2004 and the Notification No. 27/2012-C.E.(N.T.) d....

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....2. Therefore in my considered view the Ld. Commissioner has rightly deducted the value of 10 invoices pertaining the period prior to 1.4.2012 from export turnover as well as total turnover for the period April-June 2012. As regard limitation, when in the Notification issued under Rule 5 it is a condition that the assessee has to file refund only once in a quarter. Accordingly, he is not allowed to....