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2018 (5) TMI 319 - AT - Service Tax100% EOU - Refund claim - time limitation - whether the time limit period of 1 year for filing the refund should be reckoned from the date of FIRC as claimed by the revenue or from quarter ending for which the refund is due? - Held that: - the appellant have not opted filing of refund claim on monthly basis whereas they admittedly filed refund on quarterly basis, therefore the time period of 1 year should be reckoned from the end of the quarter. If it is so, the refund claim of the appellant were filed well within the stipulated time period of l year. The period of 1 year cannot be reckoned from the date of FIRC. The same should be reckoned from the end of the quarter. The issue has been considered in the case of CCE & CST, Bengaluru Service Tax-I Versus M/s. Span Infotech (India) 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. Appeal allowed - decided in favor of appellant.
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