2017 (3) TMI 1655

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....ssistant Commissioner (AR) - for the Respondent ORDER M/s WNS Global Service Private Limited are exporters of 'business auxiliary service' and on 27^th 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 6^th November 2012 and 7^th Nov....

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....ating to invoices issued prior to one year before 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 4^th 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 31^st March 2006 and for the quarter July 2....

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....fication supra limiting t e claims to one per quarter. 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....

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.... Ltd v. Commissioner of Central Excise, Pune - III [2016 (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....