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2018 (11) TMI 978 - AT - Service TaxRefund of Service tax paid - rejection on the ground of time limitation - relevant date for the purpose of deciding the time limit for consideration of refund claim - Held that:- This issue is no more Ras integra and has been settled by the Larger Bench in the case of Span Infotech [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. In the present case also, the appellants are engaged in ‘export of service’ and they have received the FIRC on different dates and thereafter, they filed the refund claim and the original authority has mis-interpreted the provisions of the Notification and held that the refund claims are barred by limitation - all the three cases are remanded to the original authority for passing the de novo order regarding the refund claim - appeal allowed by way of remand.
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