2017 (9) TMI 887

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....ri Arun Kumar, Dy. Commissioner/AR for the Respondent. ORDER [Order per: Mr. M.V. Ravindran] 1. These two appeals are filed by the assessee against Order-in-Appeal No.HYD-EXCUS-004-APP-0247-15-16-ST, dated 29.01.2016. Since both the appeals are directed against the very same Order-in-Appeal, they are being disposed of by common order. 2. Heard both sides and perused records. 3. The ....

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....registered as output service provider under ITSS and filed various refund claims for unutilised cenvat credit of input services The adjudicating authority has rejected the said refund claim on the ground of time bar for the claim relating to the period April 2008 to September 2012 and non-compliance of producing bank realisation certificate for the period April 2012 to September 2013. The first ap....

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....f Hon'ble High Court of Andhra Pradesh in the case of Hyundai Motor India Engineering (P) Ltd (supra) has held that refund claim has to be filed within one year of date of receipt of consideration. In view of this, I am of the considered view that the decision of the jurisdictional High Court of Andhra Pradesh would apply in the case in hand and hence appeal filed by appellant is devoid of mer....