2017 (3) TMI 1655

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....Respondent ORDER M/s WNS Global Service Private Limited are exporters of 'business auxiliary service' and on 27th June 2013 claimed refund of a total amount of Rs. 1,05,98,545/- availed as credit of tax paid on input services from April 2005 to July 2007. The claim was in consequence of orders of the Tribunal dated 6th November 2012 and 7th November 2012. 2. The claim for refund had ari....

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....re the date of filing of the claim could not be allowed. It was held in impugned order-in-appeal no.NGP/EXCUS/000/APP/275/14-15 dated 4th February 2015 of Commissioner of Customs, Central Excise & Service Tax (Appeals), Nagpur that, for the quarter April 2005 to July 2005 the claim should have been filed by 31st March 2006 and for the quarter July 2005 to March 2006 the deadline was 30th June 2006....

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.... It is also their submission that in Bechtel India Pvt Ltd v. Commissioner of Central Excise, Delhi [2014 (34) STR 437 (Tri-Del.)], the date of receipt of foreign exchange was held to be relevant for computing the period of limitation. Likewise, in appeal of Commissioner of Customs & Central Excise, Hyderabad - IV against the final order of the Tribunal in Hyundai Motor India Engineering (P) Ltd v....

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....16 (46) STR 858 (Tri. -Mumbai)]. 4. It is the submission of the Learned Counsel that the disputed amount of refund sanctioned by the original authority but denied by the first appellate authority was well within the period of one year from the last date of the quarter to which the refund pertains. Learned Authorised Representative reiterated the order of the first appellate authority. 5. In view....