2018 (9) TMI 1071

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.... Rs. 19,30,065/- as against the claim of Rs. 28,97,907/-. The Ld. AA was of the view that the relevant date for claiming refund is the date of export invoice for which the payment was received. In appeal, the Ld. Commissioner (Appeals) vide Order in Appeal Nos. 87 & 88/2017 dt. 31.07.2017 has rejected the appeals, thereby confirming the order of AA mainly on the ground that the time limit prescribed under Section 11B of the Central Excise Act could not be relaxed or ignored. The Ld. Commissioner, in his order, has relied on the following decisions: (i) PAUL MASON CONSULTING INDIA (P) (LTD.) VS. CCE & ST, VADODARA [2016 (335) ELT. 153 (Tri-Ahmd.)] (ii)CC, BANGALORE Vs. SPICE TELECOM [2006 (203) ELT. 538 (SC)] 3. During the course of hea....

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.... is concerned, the various sub-sections specifying relevant date under Section 11B do not cover the case of export of services. Further, the exporters of services have been given the option to file claims for such refunds once in a quarter and in respect of 100% EOUs, once in a month. The issue referred to Larger Bench is whether the time limit prescribed under Section 11B in respect of filing of refund claims is to be applied from the date of receipt of payment for export of services or can be considered from the end of the quarter in which such payments have been received. 10. After considering the provisions of the notifications issued under Rule 5 of the CCR, we note that there is a specific condition that the refund claims are requir....

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....itel India Ltd. (supra), has observed that the relevant date can be taken as the end of the quarter in which FIRC is received since the refund claim is filed for the quarter. 13. Revenue has expressed the view that relevant date in the case of export of services may be adopted on the same lines as the amendment carried out in the Notification No. 27/2012, w.e.f. 1-3-2016. Essentially, after this amendment the relevant date is to be considered as the date of receipt of foreign exchange. While this proposition appears attractive, we are also persuaded to keep in view the observations of the Hon'ble Supreme Court in the case of Vatika Township (supra), in which the Constitutional Bench has laid down the guideline that any beneficial amendmen....