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PJ/Case Law/2014-15/2158

Date of receipt of the payment is the relevant date with respect to export of services.

Case:-TACO FAURECIA DESIGN CENTER PVT LTDVsCOMMISSIONER OF CENTRAL EXCISE, PUNE-III
 
Citation:- 2014-TIOL-442-CESTAT-MUM
 
Brief facts:- The material facts of this case are thatthe appellant has filed refund claim within oneyear of the date of receipt of payment. The refund claim was rejecting stating it time barred. Therefore, the appellant is in appeal against the impugned order rejecting their refund claim on account oftime bar.
 
Appellant’s contention:-The contention of the appellant was that they filed the refund claim within one year of thepayment received towards services provided by them and their refund claim is within time,therefore, they are entitled for the refund. To support his contention he placed reliance on thedecision in the case of CCE Pune I vs. Eaton Industries P. Ltd. - 2011 (22) STR 223 (Tri. -Mumbai) = (2011-TIOL-166-CESTAT-MUM).
 
Respondent’s contention:-On the other hand, the learned A.R. reiterated the findings of the impugned order.
 
Reasoning of judgment:-The short issue involved in the matter is that what is the relevant date for filing the refundclaim . In the case cited supra this Tribunal held that in the case of export of service during theimpugned period the relevant date is the date of receipt of the payment towards the serviceexported. As the appellant has filed the refund claim in this matter within one year of the date ofreceipt of the payment, therefore, it was held that the refund claim is in time. Accordingly, theimpugned order is set aside and the appeal is allowed with consequential relief, if any.
 
Decision:-Appeal allowed.

Comment:-The gist of this case is that the relevant date for filling the refund claim against the export of service is date of receipt of payment and not any other date. Therefore, for determining limitation for refund in case of export of service, the date of receipt of payment should be considered.

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