TaxTMI 
TaxTMI 
2020 (1) TMI 184
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.... and had exported such services. They had filed a refund claim seeking refund of accumulated Cenvat credit for three quarters i.e., a) July, 2016 to September, 2016 - Rs. 11,35,911/- b) April, 2016 to June, 2016 - Rs. 12,17,983/- c) January, 2016 to March, 2016 - Rs. 12,99,680/-. 3. These refund claims were filed under Rule 5 of Cenvat Credit Rules (CCR), 2004 read with Notification No. 27/2012-CE (NT) dt.18.06.2012. After due process, learned original authority has sanctioned the refunds of Rs. 11,17,614/- vide Order-in-Original (OIO) No.79/2017-18 dt.22.08.2017. The department filed an appeal against this order to the extent of Rs. 4,02,112/- pertaining to two invoices which were filed beyond the period of li....
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....inal product which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate product cleared for export, or used in providing output service which is exported, the CENVAT credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of, (i) duty of excise on any final product cleared for home consumption or for export on payment of duty; or (ii) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations,....
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....art II, Section 3, Sub-section (i) vide number G.S.R 156(E), dated the 14th March, 2006, the Central Board of Excise and Customs hereby directs that refund of CENVAT credit shall be allowed subject to the procedure, safeguards, conditions and limitations as specified below, namely :-. 2. Safeguards, conditions and limitations. - Refund of CENVAT Credit under rule 5 of the said rules, shall be subjected to the following safeguards, conditions and limitations, namely :- (i) the manufacturer or provider of output service shall submit not more than one claim of refund under this rule for every quarter : Provided that a person exporting goods and service simultaneously, may submit two refund claims one in respect of go....
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.... be debited by the claimant from his CENVAT credit account at the time of making the claim. (ix) In case the amount of refund sanctioned is less than the amount of refund claimed, then the claimant may take back the credit of the difference between the amount claimed and amount sanctioned. 3. Procedure for filing the refund claim. - (a) The manufacturer or provider of output service, as the case may be, shall submit an application in Form A annexed to the notification, to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, in whose jurisdiction,- (i) the factory from which the final products are exported is situated. (ii) the registered premi....
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....certificate in Annexure A-I, duly signed by the auditor (statutory or any other) certifying the correctness of refund claimed in respect of export of services. (f) The Assistant Commissioner or Deputy Commissioner to whom the application for refund is made may call for any document in case he has reason to believe that information provided in the refund claim is incorrect or insufficient and further enquiry needs to be caused before the sanction of refund claim. (g) At the time of sanctioning the refund claim the Assistant Commissioner or Deputy Commissioner shall satisfy himself or herself in respect of the correctness of the claim and the fact that goods cleared for export or services provided have actually been exported....
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....16/008 & INEDA/2015-16/009 the remittances of foreign exchange were received only on 27.01.2016, 25.02.2016 & 29.03.2016 and the claim was filed on 27.04.2017 which is beyond the period of one year. He, therefore, disallowed the refund of Cenvat credit under Rule 5 of CCR, 2004 to this extent. During the hearing, learned CA representing the appellant could not produce any evidence to dispute these facts. 10. In respect of ST/30793/2018 filed against OIA No. HYD-SVTAX-RRCAPP- 223-17-18 (APP-I) dt.26.03.2017, he found that in respect of two invoices for the quarter July, 2016 to September, 2016 viz., INEDA/2015- 16/011 & INEDA/2016-16/012 the foreign exchange has been realized on 27.04.2016, 27.05.2016 & 28.06.2016 but the claim was filed ....