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2018 (4) TMI 1403 - AT - Service TaxRefund claim - time limitation - whether the respondent have filed the refund claims under Rule 5 within the period of one year from the expiry of the quarter for which refund claim is preferred? - Held that: - The Larger Bench of the Tribunal in the case of Commissioner of Central Excise and Service Tax, Bangalore – I v. Span Infotech 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 - appeal dismissed - decided against Revenue.
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