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2018 (9) TMI 1138 - AT - Service TaxRefund claim - time limitation - Rule 5 of CENVAT Credit Rules, 2004 - Held that:- Reliance placed in the case of CCE & CST, BENGALURU SERVICE TAX-I VERSUS M/S. 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 allowed in part.
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