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8. Consequent to such decisions, the Central Board of Excise & Customs has also substituted the clauses in Notification No. 27/2012-CE (N.T) by Notification No. 14/2016-C.E (N.T), dated 01.03.2016 so as to read what would be the period of one year in respect of service provider, wherein it is mentioned that it will be from the date of receipt of payment in convertible foreign exchange and also the said notification contemplates as to receipt payment of service has been as an advance prior to the date of issue of the invoice. In the case in hand, it is noticed that appellant has been claiming before the lower authorities that they have not received any advance for services to be rendered and their refund claim for the period October 2012 to December 2012 is filed on 26.12.2013 i.e. within one year from the date of receipt of foreign exchange remittances and they had submitted the Bank Realisation Certificates alongwith copies of export invoices, SOFTEX Forms and Export clearance certificates. Both the lower authorities have not disputed this point. In view of the fact that there is no dispute as to that the refund claims have been filed within one year of receipt of foreign exchange remittances, the judicial discipline mandates that I should follow the views as resolved by various Benches (as cited herein above), accordingly in the case in hand and following the same ratio, I hold that the impugned orders are unsustainable.