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2018 (10) TMI 1069 - AT - Service TaxRefund of accumulated CENVAT Credit - export of services - Relevant time - Rejection of refund on the ground of time limitation - Rule 5 of CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE(NT) dated 18.6.2012 - Held that:- The issue is no more res integra and considered by the Larger Bench of this Tribunal in the case of Span Infotech 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. Matter remanded to the adjudicating authority to compute the time limit - appeal allowed by way of remand.
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