DOOSAN INFRACORE INDIA PRIVATE LIMITED Vs. ASSISTANT COMMISSIONER, OFFICE OF THE COMMISSIONER OF GST AND CENTRAL EXCISE

JUDGEMENT

(1.) The Writ Petitions are heard through Video Conferencing on 22.07.2020. With the consent of Mr.Joseph Prabakar, learned counsel for the petitioner and Mr.Rajnish Pathyil, learned Standing counsel appearing on behalf of the respondent, the cases are taken up for final disposal.

(2.) The petitioner in both these Writ Petitions, is an Export Oriented Unit, registered with the respondent for providing "Information Technology Software Service" for the period from January 2016 to March 2016 and October 2015 to December 2015. They filed refund claim for Rs.6,93,657/- and Rs.6,31,884/- on 28.03.2017 and 27.12.2016 respectively, being the Input Service Tax Credit taken, under Rule 5 of the CENVAT Credit Rules 2004 r/w Notification No.27/2012-CE (NT) dated 18.06.2012. The respondent herein through separate impugned orders dated 18.11.2017 and 19.12.2017 objected the claim contending that the refund claim is to be filed within a period of one year from the relevant date and the relevant date would be the date of receipt of payment in convertible foreign exchange with regard to the export made during the relevant period, for which the refund application is made. Aggrieved against both the rejection orders, the present Writ Petitions are filed.

(3.) Section 11 (B) of the Central Excise Act 1944 r/w Clause 3(b) of Notification No.27/12-CE (NT) dated 18.06.2012 enable a person for refund of any duty of excise and interest, by making an application with the authority before the expiry of one year from the relevant date. Through a Notification No.14/2016-CE (NT) dated 01.03.2016, Clause 3(b) of Notification No.27/12-CE (NT) dated 18.06.2012 came to be substituted, whereby the term 'relevant date', in the case of service provider was clarified to be after one year from the date of -