Order date – 12 August 2022

Facts – 

• The appellant, M/s Cogitate Technology, filed an appeal against the rejection of refund claimed under Notification No. 27/2012-CE (NT) dated 18.06.2012 for 4 quarters from January, 2016 to December, 2016 against unutilised CENVAT Credits accumulated on account of export of services on the sole grounds of expiry of the period of limitation of one year, counted from the date of realisation of export proceeds.

Issue – 

• Whether rejection of refund claimed under Notification No. 27/2012-CE (NT) dated 18.06.2012 on the grounds of expiry of the period of limitation of one year is sustainable?

Order – 

• The Tribunal relied on Commissioner of Service Tax, Bengaluru Vs. Span Infotech (India) Pvt. Ltd. and held that time limit for consideration of refund claim under Rule, 5 of CENVAT Credit Rules, 2004 may be taken as the end of the quarter in which FIRC is received, in case where refund claims are filed on a quarterly basis in terms of the amended clause B of para 3 of Notification No. 27/2012-CE (NT). 
• In view of the judicial precedent set by the tribunal all the four appeals are allowed and the order passed by the Commissioner of Central Tax, Central Excise & Service Tax (Appeals), Raigarh to the extent of denial of a part of refund claims for all 4 quarters is hereby set aside.