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2018 (4) TMI 1309 - AT - Central ExciseRefund claim - time limitation - Rule 5 of Cenvat Credit Rules - Whether refund claim made u/r 5 and notification issued thereunder, limitation of one year as per Section 11B shall apply or otherwise? - Held that: - larger bench of this Tribunal in the case of Commissioner of Central Excise, And Service Tax, Bengaluru Service Tax-I Vs. M/s. Span Infotech India Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] held that in case of refund under Rule 5 one year period should be reckoned from the end of the quarter during which exports take place - Appeals are disposed of by way of remand to the Commissioner (Appeals) for deciding the matter a fresh.
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