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2019 (6) TMI 1598 - AT - Service TaxRefund of accumulated Cenvat Credit - export of services - time limitation - claims have been rejected forming an opinion that period of one year has to reckon from the date of invoice - HELD THAT:- Larger Bench decision in case of CCE & CST, BENGALURU SERVICE TAX-I VERSUS M/S. SPAN INFOTECH (INDIA) PVT. LTD. [2018 (2) TMI 946 - CESTAT BANGALORE] has considered the issue about the time limit within which a refund claim under Rule, 5 CCR may be filed. It has been observed therein that paragraph 6 of the Notification No. 5/2006-CE (up to 17/06/2012) specifies that refund claims may be made before the expiry of the period specified in Section 11(B) in CEA, 1994. The time limit of one year in the said Section is from the relevant date. The Hon‟ble Larger Bench held that a relevant date specified under above section leads no room for doubt as far as export of goods is concerned. Since the matter has already been remanded by the Commissioner (Appeals) to the Adjudicating Authority, also in view of the admitted fact that the impugned refund claims were filed on quarterly basis, the refund claims all still to be verified for limitation purposes however on the basis of principle held herein hence it is directed that the Adjudicating Authority, to re- examine the claims while taking the end of the quarter in which FIRC is received as the relevant date for determining the time limit. Appeal allowed by way of remand.
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