2018 (5) TMI 1521

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.... the following four appeals on limitation and the appellants have challenged the dismissal of their appeals by filing the present appeals. The details of four appeals are given herein below:- Appeal No. before Commissioner (Appeals) OIO No. Claim amount period No. 1052/2012 No.888/2012 dt. 28/09/2012 Rs. 24,10,302/- October 2009 to March 2010 No. 1055/2012 No.679/2012 dt. 27/08/2012 Rs. 24,80,071/- April   2010  to September 2010 No. 1060/2012 No. 702/2012 dt. 29/08/2012 Rs. 18,53,528/- October 2010 to March 2011 No.76/2014 No.54-R2013 dt 29/11/2013 Rs.24,41 ,026/- April   2011   to September 2011 Since the issue is common in all four appeals, all the four appeals are being disp....

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....Appeals) has rejected the appeals by relying upon the judgment of the Hon'ble Madras High Court in the case of CCE, Coimbatore Vs. GTN Engineering (I) Ltd. [2012(281) ELT 185 (Mad.)] wherein it has been held that the relevant date for computation of one year as specified in Section 11B of the Central Excise Act, 1944 means one year from the date of issuance of export invoice . He further submitted that the Commissioner(Appeals)' reliance on the decision of the High Court in the case of GTN Engineering Ltd. cited supra is not applicable in the present case as the said decision is applicable only with regard to export of goods and not export of service whereas in the present case it is the export of services. He also cited few decisio....