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2018 (12) TMI 304 - AT - Service TaxCash refund of accumulated CENVAT Credit - export of Service - refund denied on the ground of limitation - claim filed by the appellant for the quarter January, 2016 to March, 2016 on 31.3.2017 - Held that:- The relevant date from the date of receipt of FIRC is on 14.3.2016 - The issue is no more res integra and covered by the judgment of the Larger Bench of this Tribunal in the case of Span Infotech (I) 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. Refund is not barred by limitation - appeal allowed - decided in favor of appellant.
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