2019 (12) TMI 723

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....IAL) Shri Gaurav Gupta, C.A for the Appellant Shri H.S. Brar, Authorised Representative for the Respondent ORDER PER ASHOK JINDAL: As the issue involved in both the appeals is common, therefore both the appeals are taken up together. 2. The appellants are exporter of services and filed refund claim of the Cenvat credit lying unutilized in Cenvat credit account under Rule 5 of the....

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....lant was required to file one refund claim for the quarter ending September, 2016 within one year from the date of end of the quarter, but as per the amendment, they were required to file refund claim within one year from the date of receipt of the payment in foreign convertible exchange. The provisions of the said notification are contrary as one refund claim is required to be filed and is to be ....

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....that the same view was taken by this Tribunal in the case of M/s Gran Overseas Ltd. Vs. Commissioner of Central Excise, Delhi-I reported in 2017 (52) S.T.R. 286 (Tri.- Del.). 4. On the other hand, the Ld. AR submits that the refund claim was required to be filed by the assessee within one year from the date of receipt of payment; but in this case, it is clear from the fact the refund is filed a....

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....gn convertible exchange, when a Notification is having ambiguity that the benefit of doubt goes in favour of the assessee as held by this Tribunal in the case of M/s Mangalam Alloys Ltd. Vs. C.C.E. Ahmedabad, reported in 2010 (255) E.L.T. 124 (Tri. Ahmd), wherein this Tribunal held that when there are two possible views in the notification itself, then benefit is given to the assessee. Admittedly,....