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2018 (6) TMI 1078 - CESTAT MUMBAIRefund claim - export of services - Rrule 5 read with N/N. 27/2012-CE dated on 08/02/2017 - Refund was rejected on the ground of time-bar as the same was filed beyond the period of one year from the date of FIRC - Held that:- As per the facts of the case, against export of services, the FIRC were received during the period October 2015 to December 2015. Therefore, the refund for the quarter October to December was due on 01/01/2016. The refund claim was filed on 08/02/2017 which is beyond one year. Therefore, the refund was rightly rejected on time-bar. As regards the judgment relied upon by the Learned Counsel in the case of mPortal Wireless Solutions India Pvt Ltd [2011 (9) TMI 450 - KARNATAKA HIGH COURT] the same is not applicable in the present case for the reason that as per N/N. 27/2012-CE(NT) as per para 3B, Section 11B was made applicable to the refund case under Rule 5. Appeal dismissed - decided against appellant.
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