2019 (8) TMI 1025

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....C.S., MEMBER (JUDICIAL) And MR. P. VENKATA SUBBA RAO, MEMBER(TECHNICAL) Shri Sivarajan, Consultant for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER PER : SULEKHA BEEVI C.S The above appeals have been filed by the appellants aggrieved by the rejection of refund claims filed under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.27/2012 (CE-NT). ....

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.... to argue that in the case of export of services, the relevant date for computing the period of one year is the date of realization of foreign exchange. In all these appeals, when the period of computation is reckoned from the date of receiving foreign exchange, the refund claims are well within time. He also relies upon the decision of the Chennai Bench of the Tribunal in the case of CENZA Techno....