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2018 (5) TMI 1671 - CESTAT BANGALORERefund of unutilized CENVAT credit - Time Limitation - Section 11B of the Central Excise Act as made applicable to Finance Act, 1994 - Held that:- Larger Bench in the case of CCE & CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE], has unanimously held that the relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may be taken as the end of the quarter in which the FIRCs are received in cases where refund claims are filed on a quarterly basis - the appeal needs to be remanded back to the original authority to dispose of the refund claim as per the decision of the Larger Bench - appeal allowed by way of remand.
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