2018 (6) TMI 315

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.... of the department is that since the physical copy of the refund claim was filed on 5.1.2016 for the export made during the quarter ending December 2014, the refund claim is barred by limitation as the refund claim was filed after one year from the end of the quarter. The refund was not filed from the date of ARE-1. 2. Shri S.J. Sahu, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the grounds of appeal. He submits that Section 11B of the Central Excise Act, 1944 is applicable in the case of refund under Rule 5 of the Cenvat Credit Rules. Therefore, the relevant date should be considered from the date of export of the goods i.e. the date of ARE-1. If the date of ARE-1 is taken, the refund was filed beyond....

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.... date of quarter ending and refund should be filed within one year from the said date. This issue has been considered by the Larger Bench of this Tribunal in the case of Span Infotech India Pvt. Ltd. (supra), wherein the Larger Bench held as under:- "8. We have heard all connected parties in great length and perused the connected records. In the interest of bringing clarity to the issue on hand, we ignore the objection raised on jurisdiction and proceed to decide the issue on merit. 9. Rule 5 of the CENVAT Credit Rules, 2004 provides for refund of unutilized CENVAT credit, even after adjustment of the same for payment of duty of excise or service tax. The conditions, safeguards and limitations for consideration of such refund claims ha....

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....supra) wherein Hon'ble High Court has disagreed with the view expressed by Hon'ble Karnataka High court in the case of mPortal (supra) that Section 11B will have no application with respect to refund under Rule 5 of CCR. 11. The definition of relevant date in Section 11B does not specifically cover the case of export of services. Hence, it is necessary to interpret the provisions constructively so as to give it meaning such that the objective of the provisions; i.e. to grant refund of unutilized CENVAT credit, is facilitated. By reference to the Service Tax Rules, 1994 as well as the successor provisions i.e. the Export of Service Rules, 2005, we note that export of services is completed only with receipt of the consideration in ....