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2019 (2) TMI 575 - AT - Service TaxRefund of accumulated CENVAT Credit - rejection on the ground that the same has been filed beyond the period of one year from the end of the quarter - Rule 5 of the CENVAT Credit Rules, 2004 for the period October 2012 to December 2012 read with N/N. 27/2012-CE(NT) dt. 18/06/2012 - Held that:- As per the Larger Bench decision of the Tribunal in CCE & CST, BENGALURU SERVICE TAX-I VERSUS M/S. SPAN INFOTECH (INDIA) PVT. LTD. [2018 (2) TMI 946 - CESTAT BANGALORE], the period of one year should be counted from the last date of the quarter in which the FIRCs received and in the present case, the FIRCs received on 25/02/2013 and the last date to file the refund claim was up to 31/03/2014 and the refund claim was filed on 03/02/2014 which is very much within the period of one year as per the judgment of the Larger Bench. The refund claim is within the time and cannot be rejected - the case is remanded back to the original authority for the purpose of computation of the claim and sanctioning of the same which should be done within a period of two months from the date of receipt of this order - appeal allowed by way of remand.
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