2018 (3) TMI 93

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....For the Respondent Per: S.S GARG The present appeal is directed against the impugned order dated 30.08.2013 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. Briefly the facts of the present case are that the appellants, a 100% EOU are holders of Public Bonded Warehouse licensed under Section 58 ....

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....nd Nine Hundred and Twelve only) being the service tax credit availed on input services viz. clearing charges (imports), consultancy service, courier service, freight & forwarding (indigenous inputs), inspection & testing, insurance charges, internet charges, labour contract charges, security charges, machine hire charges & machine maintenance charges. The Assistant Commissioner after following....

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....1 and they had unutilized cenvat credit for which they filed the refund claim for the period from January 2011 to March 2011 on 31.01.2012 which is well within the limitation of one year as prescribed under Section 11B of the Central Excise Act, 1944. He further submitted that the rejection of the claim on limitation is not tenable under law. 4. On the other hand the learned AR defended the imp....

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....ons of the Notification and held the rejection valid. Further I find that in the absence of submission of Shipping Bills/Bill of Export it is not possible to grant the refund as the relevant date for one year of period of limitation has to be computed from the date of Shipping Bill/Bill of Export which has not been done in this case. In view of this fact the case is required to be remanded to the ....