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2018 (5) TMI 1414 - AT - Service TaxRefund claim - time limitation - relevant date for the purpose of computation of one year in the case of export of service in terms of Section 11B - Held that: - Larger Bench in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE], after hearing of the party, 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. Since the Larger Bench has clarified the position with regard to the relevant date for computing the period of one year, by following the ratio of the Larger Bench in the above said decision, this 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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