2019 (8) TMI 679

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....tendent/AR for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO 1. This appeal is filed against Order-in-Appeal No. HYD-SV-TAX-RRC-APP- 050-18-19 (APP-1), dated 31.10.2018. 2. The appellant, an exporter of services, filed an application for refund of accumulated CENVAT Credit to the tune of Rs. 31,34,531/- under Rule 5 of CENVAT Credit Rules, 2004, read with notification No. 27/2012....

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....over' is defined as "payments received during the relevant period for export services + export services whose provision has been completed for which payment had been received in advance in any period prior to the relevant period - advances received for export services for which the provision of service has not been completed during the relevant period." She would submit that there is no dispute wi....

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....red during October to December 2016, the first payment with respect to these services was received only on 25.11.2016 and they filed refund application on 31.10.2017, well before the expiry of one year from this date. Therefore, in terms of notification No. 27/2012-CE(NT), dt. 18.6.2012 as amended, the entire refund application was filed within time limit and therefore refund should not have been ....

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.... ground that the period of limitation for one year as per notification No. 27/2012-CE(NT) as amended by notification No. 14/2016-CE(NT), dt. 01.03.2016, was clearly within the period of limitation. He draws the attention of the Bench to Para 4 of the impugned order which reads as follows: "When the case was posted for hearing on 26.10.2018, Ms. Y.Siri Reddy, Advocate appeared on behalf of....