TaxTMI 
TaxTMI 
2022 (3) TMI 984
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....countant for the appellant Sh. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER The issue involved in this appeal relates to rejection of refund under Rule 5 of Cenvat Credit Rules are:- (i) Whether limitation has been rightly computed; and (ii) Whether rejection of few input service without issue of notice under Rule 14 of Cenvat Credit Rules is justified. 2. The appel....
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....ovided. Part of the refund has also been rejected on the ground that from the date of invoice for export service, the claim filed is hit by limitation (one year). The Adjudicating Authority has held that para 3(b) of Notification No. 27/2012-CE (NT) prescribes that, the application alongwith documents shall be filed before the expiry of the period specified in Section 11B of the Central Excise Act....
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....s, 2005, it is provided that for completion of the transaction for export of service, it is essential that the service provider should have received the remittance in convertible foreign exchange. Thus, the relevant date for computation of limitation under section 11B of the Act, shall start from the date of receipt of payment. It is further urged that under the provisions of Rule 5 of Cenvat Cred....
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....2-CE was amended to the effect that the time limit fixed - one year for claiming such refund of accumulated cenvat credit shall be calculated from the date of receipt of payment in convertible foreign exchange. 5. Heard the parties on this issue. 6. Considering the rival contentions, I hold that the Court below have erred in rejecting the part of refund on the ground of limitation. Accordingly, ....