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2018 (5) TMI 1621 - AT - Service TaxRefund of unutilized CENVAT credit - rejection on the ground of time limitation and also on the ground that the appellants have not furnished the invoices and service tax details and service tax registration number not available on the invoices - 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 CCR 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 - this case needs to be remanded back to the original authority to decide the refund claims as per the decision of the Larger Bench - appeal allowed by way of remand.
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