2020 (11) TMI 797

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.....S. Karthikeyan, Advocate for the Appellant. Shri C. Mallikarjun Reddy, Authorized Representative for the Respondent. ORDER PER: P.V. SUBBA RAO. 1. This application for rectification of mistake has been filed by the applicant seeking rectification of alleged mistakes in Final Order No. A/31116-31118/2019 dt.03.12.2019. 2. Heard both sides and perused the records. It is the submissio....

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....eign exchange has been received, as held by the Hon'ble Larger Bench of the Tribunal in the case of CCE, Cus & ST, Bangalore Vs Span Infotech (India) Pvt Ltd [2018 (12) GSTL 200 (Tri-LB)]. If this date is reckoned, their refund application would be within the time limit and therefore, refund may be given to them to that extent. 3. Learned departmental representative agrees that there was indeed....

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....s decided that since the notification is not beneficial to the assessee it cannot be given retrospective application. Therefore, in cases where the exports were done prior to the amendment, the unamended provisions would apply and accordingly, the relevant date would be the end of the quarter in which the foreign exchange has been received. In the present case, the export took place, the foreign e....