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2018 (9) TMI 647 - CESTAT BANGALOREJurisdiction - power of the Commissioner to remand the matter to the original authority - Refund of unutilized CENVAT Credit - export of services - Rule 5 of Cenvat Credit Rules 2004 read with Notification 5/2006 - Held that:- Gujarat High Court in the case of Commissioner of Service Tax Vs. Associated Hotels Ltd. [2014 (4) TMI 406 - GUJARAT HIGH COURT] held that the Commissioner (Appeals) has the power to remand the case back to the original authority for de novo adjudication - there is no infirmity in the impugned order remanding the case back to the original authority and consequently all the three appeals of the assessee are dismissed. Refund claim - time limitation - Section 11B of the Central Excise Act - Held that:- This issue is no more res integra and has been settled by the Larger Bench of this Tribunal in the case of CCE & CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] wherein the Larger Bench has held that the relevant date for the purpose of deciding the time limit for consideration of refund claims under Rule 5 of Cenvat Credit Rules can be taken as the end of the quarter in which the FIRC’s received in cases where refund claims are filed on a quarterly basis. Appeal dismissed - decided against appellant.
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