TaxTMI 
TaxTMI 
2018 (4) TMI 107
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....ne (Request for adjournment) Present for the Respondent: Sh Pradeep Kumar Singh, Dy. Commissioner (AR) Per Archana wadhwa: the appeals by a common order as the issue involved stands decided by the precedent decisions of the Tribunal. Accordingly, we heard Sh. Pradeep Kumar Singh, Id. AR for the Revenue. 2. On going through the record we find that the appellants, who are engaged in....
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....hile describing the relevant date, it has been clearly mentioned that the date of export is the relevant date in case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods. In light of the above provisions it is evident that in respect o unutilised servi....
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....e that in the instant case the relevant date will be the last date of the quarter in which goods/ services were exported Regarding case laws referred by the appellant, I observe that the case before the Hon 'ble Court were on different notification having different provisions and in no case Hon 'ble Court discussed the provisions of Notification No. 5/2005-CE(NT) dated 14.03.20....
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....n would be the date of receipt of foreign exchange. To the similar effect is the decision of the Hon' ble Madras High Court in the case of GTN Engineering (I) Ltd. reported as 2012 (28) STR 426 laying down that the purpose of calculating limitation for refund claims under Rule 5 of Cenvat Credit Rules, 2004 the relevant date should be the date on which consideration is received by service prov....