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2018 (5) TMI 1622 - AT - Service TaxRefund claim - export of services - time limitation - Section 11B of Central Excise Act, 1944 - Held that: - Larger Bench of the Tribunal in the case of CCE & CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] has unanimously held that the relevant date for the purpose of 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 case the refund claims are filed on quarterly basis - matter remanded to the original authority to consider the end of the quarter in which the FIRCs are received - appeal allowed by way of remand.
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