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2018 (4) TMI 479 - AT - Service Tax100% EOU - refund claim - rejection on the ground that the refund claim was beyond the time limit of one year - Section 11B of the CEA - Held that: - Larger Bench decision of the Tribunal in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] has held that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. Matter remanded to the original authority to compute the refund from the last day of the quarter in which the FIRCs are received - appeal allowed by way of remand.
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