2021 (8) TMI 1061

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....nal order followed the judgment of the Hon'ble High Court of Madras in BNP Paribas Sundaram Global Securities Operations Pvt. Ltd. - 2018-TIOL-1126-HC-MAD-ST wherein it was held that registration of assessee's premises is not a prerequisite for claiming refund of credit under Rule 5 of CENVAT Credit Rules, 2004. The order of the Commissioner (Appeals) was upheld by the Tribunal and the appeal filed by the Revenue was dismissed. Against such order, the department field appeal before the Hon'ble High Court wherein they contested that the issue of limitation for filing refund was not considered by the Tribunal in the above final order. Vide judgment dated 3.1.2020 in CMA No. 4755 of 2019, the Hon'ble High Court remanded the matter ....

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....bmitted that the refund claim for the period pertaining to 1.4.2008 to 31.3.2009 has been filed on 2.6.2009 and therefore is beyond the period of one year as prescribed under section 11B of the Central Excise Act. Further paragraph 6 of Notification No. 5/2006-CE(NT) dated 14.3.2006 reads as follows:- "6. The application in Form A along with the prescribed enclosures and the relevant extracts of the records maintained under the Central Excise Rules, 2002, CENVAT Credit Rules, 2004, or the Service Tax Rules, 1994, in original, are filed with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in Section 11B of the Central Excise Act,....

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....ce tax. In respect of export of services, para 3(b) of the Appendix to Notification 5/2006-CE (NT) requires an application for refund of CENVAT credit must filed "along with a copy of the invoice and a certificate from the bank certifying realization of export proceeds." Therefore, it is impossible to file a refund claim before realization of export proceeds. Therefore, in the case of export of services, the relevant date would be the date of realization of consideration. Though the original authority has rendered a finding that the refund claim is hit by time-bar, such finding is not supported by any reasons and there is no discussion as to the computation made by him for arriving at the conclusion that the refund claim is hit by time-bar.....