2019 (3) TMI 35

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....t : Dr. J. Harish, Joint Commissioner (AR) ORDER PER: S.S GARG The present appeal is directed against the impugned order dated 24.08.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the present case are that the appellants are registered with the Service Tax Department for providing services of Cons....

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....ter is remanded to original adjudicating authority but for the period from 01.04.2016 to 28.04.2016, the refund application was held to be hit by limitation under Section 11B of the Central Excise Act 1944 by placing reliance on the decision of Madras High Court in the case of Commissioner of Central Excise, Coimbatore V. GTN Engineering (I) Ltd. reported in 2012 (281) E.L.T. 185 (Mad.). 2. Hea....

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.... that "in view of export of services, the relevant date for the purpose of deciding the time limit for consideration of refund claims under Rule 5 of the Cenvat Credit Rules, 2004 may be taken as the end of the quarter in which the FIRC is received in cases where the refund claims are filed on a quarterly basis." 4. On the other hand the learned AR reiterated the findings of the impugned order.....