TaxTMI 
TaxTMI 
2019 (2) TMI 879
X X X X Extracts X X X X
X X X X Extracts X X X X
....x, Division IV, Mumbai-II for refund of accumulated CENVAT credit due to export of service as per Rule 6A of Service Tax Rules, 1994 but the same was proposed to be rejected through a show-cause notice for non-submission of declaration as required under Notification No. 39/2012-ST dated 20.06.2012. Appellant's contention that the said Notification No. 39/2012-ST being beneficial legislation that encourages export of services and not an exemption notification, which is required to be followed strictly was unacceptable to the respondent-department for which appellant get no relief in the adjudication process and also from the Commissioner (Appeals) where it had challenged the adjudication order of refusal of refund and hence the appeal. 3. I....
X X X X Extracts X X X X
X X X X Extracts X X X X
....judicating Authority and during personal hearing before the Adjudicating Authority as well as Commissioner (Appeals) but those were disregarded by the Commissioner (Appeals). Learned Counsel for the appellant further submitted that the learned Commissioner (Appeals) had travelled beyond the scope of show-cause notice in holding that refund claim was time bar, despite the fact that date of remittance received in the foreign exchange and not the date of payment of export is to be taken as relevant date for the purpose of refund, which he also claimed to have not covered under the notification for which he pleaded to set aside the order passed by the Commissioner (Appeals). 4. Learned Authorised Representative for the department, in response ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....limitations are enumerated in para 2 and the procedure including presentation of claim for rebate is given in para 3. As found from the show-cause notice, appellant had made presented its claim in conformity to such procedure along with submission of documents, but it had not made a pre-declaration before the jurisdictional authority prior to the date of export, which appellant claims virtually to be imposable considering the nature of services provided by it i.e. data analysis, category of which is referred in the preceding paragraph. Para 3.4 of the said notification under sub-para (b) indicates that the jurisdictional authority, having regard to the declaration, if satisfied that the claim is in order, shall sanction the rebate either in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....his appeal memo that foreign exchange remittance for the period from July, 2012 to September, 2012 was received on 19.07.2012 and the date of filing of rebate claim was 16.09.2013, as found from the order of the Commissioner (Appeals). This being so, the refund claim having been filed on 16.09.2013 is within the period of limitation. Otherwise also, in view of the decision reported in 2016 (46) STR 858 (Tri.-Mumbai) in the case of Oceans Connect India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-III, in which Rule 5 and Section 11B were being analysed, refund filed on or after the last date of quarter, since to be filed on quarterly basis, is to be taken within the period of one year, since under Section 11B it cannot start on any dat....