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2023 (9) TMI 1066 - AT - Service TaxRefund of unutilized CENVAT Credit - input services received have been utilized in the provision of output services, which have been exported without payment of Service Tax - rejection on the ground of time limitation - period April 2008 to June 2009 - HELD THAT:- This Bench has considered in threadbare almost similar issue in the light of the Order of the Ld. Larger Bench in the case of CCE & CST, BENGALURU SERVICE TAX-I VERSUS M/S. SPAN INFOTECH (INDIA) PVT. LTD. [2018 (2) TMI 946 - CESTAT BANGALORE] and also referred to orders of various CESTAT Benches across the country, and held 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. The rejection of refund by the lower authorities is not in order, for which reason the impugned order is set aside - appeal allowed.
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