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2018 (6) TMI 315 - AT - Central ExciseRefund claim - time limitation - The case of the department is that since the physical copy of the refund claim was filed on 5.1.2016 for the export made during the quarter ending December 2014, the refund claim is barred by limitation - Section 11B of the CEA 1944 - Held that:- In case of refund u/r 5 of the CCR 2004 and N/N. 27/2012-CE, the period of limitation of one year has to be reckoned from the end of the quarter to which the refund pertains. Since in Rule 5 read with notification, there is a statutory provision of filing of refund on quarterly basis. It cannot be expected that the assessee should file the refund claim within one year from the date of every export - the relevant date in case of refund u/r 5 is the date of quarter ending and refund should be filed within one year from the said date. Reliance placed in the case of CCE&ST, Bengaluru ST-I vs. Span Infotech India Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE], where it was 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. Refund allowed - appeal dismissed - decided against Revenue.
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