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2018 (9) TMI 1071 - AT - Service TaxRefund claim - relevant date - Section 11B of the Central Excise Act, 1944 - Held that:- The issue with regard to interpretation of the time limit prescribed under Section 11B has been set at rest by the larger Bench, in the decision of C.C.E. & Cus. & S.T. Bengaluru 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 - the appellant’s claim for refund is within the time limitation - refund allowed. Input tax credit - input service - Air Travel Services - Held that:- The credit on the above services also allowed. Appeal allowed - decided in favor of appellant.
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