2017 (10) TMI 703

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....an, AC (AR) ORDER Per: Archana Wadhwa As per facts on record, the appellant is engaged in providing services under the category of "Consulting Engineering Service" and "Man-power Recruitment and Supplier Agency Services" Inasmuch as, the said services were being exported by them, they filed a refund claim of Rs. 13,19,415/-on 22.12.2015 for the period Jan, '15 to Mar. '15 under Ru....

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....rity was upheld by the Commissioner (Appeals). Hence the present appeal. 2. The short issue required to be decided is as to what is the relevant date to be adopted for the purpose of calculating the limitation period of one year. Before I go to the legal issue, I find that the same Commissioner (Appeals) vide his earlier Order-in-Appeal dated 18.11.2016 passed in the same assessee's case ha....

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....s taken an altogether different view laying down that the notification would apply only from the date of issuance and the relevant date is date of export invoice. As such, two contra stands are taken by the same Commissioner (Appeals) without any justifiable explanation. 3. In any case, I find that the issue is no more res integra and stands settled by the Tribunal's decision in the case of....