2019 (8) TMI 679

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....ER 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-CE(NT), dated 18.06.2012, for the perio....

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....ng 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 with regard to their claim that the export tu....

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....spect 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 rejected. She further submits that for subsequent periods, the....

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....ication 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 the appellants and emphasized that the Hon'ble Tribunal has, in the ....