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2018 (6) TMI 999 - AT - Service TaxRefund claim - relevant date - Rule 5 read with N/N. 27/2012-CE(NT) dated 18.6.2012 - Whether the relevant date should be taken from the date of invoice or date of FIRC or end of the quarter wherein the FIRC is received? - Held that:- The respondents have filed refund claim for each quarter within one year from the end of the quarter. Therefore, the refund is well within the prescribed time limit in terms of Section 11B of the Central Excise Act, 1944 - the issue is no longer res-integra and is decided in the case of 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. Appeal dismissed - decided against Revenue.
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