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2018 (7) TMI 1058 - AT - Service Tax100% EOU - Refund Claim - time limitation - Export of services - applicability of Section 11B of the CEA - Held that:- The issue involved in the present appeal is no more res integra and has been settled by the Larger Bench of the Tribunal in the case of CCE & CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] whereby the Larger Bench has held that in respect of export of services, the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of the Cenvat Credit Rules 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. In the present case also it is the export of service and therefore by following the ratio of the Larger Bench, it can be concluded that there is no infirmity in the impugned order passed by the Commissioner. Appeal disposed off.
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