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2019 (1) TMI 976 - AT - Service TaxRefund of CENVAT Credit - time limitation - relevant date for refund claim - Rule 5 of the Cenvat Rules - Held that:- It is, no doubt, true that the first appellate authority has remanded the matter to the adjudicating authority, but in view of the observations made in paragraph 9 of the order, the appellate authority will re-examine the matter by considering the date of invoice as the relevant date for calculating the limitation. This, in our opinion, would be contrary to the view expressed by the Larger Bench of this Tribunal in the case of CCE&CST, Bengaluru Service Tax-I [2018 (2) TMI 946 - CESTAT BANGALORE] - thus, in respect of export of services, the relevant date for deciding the time limit for claiming refund under Rule 5 of the Cenvat Rules is the end of the quarter in which the FIRC is received in cases where the refund claims are filed on quarterly basis. It is not in dispute that the refund claims were filed on quarterly basis. We, therefore, direct that the adjudicating authority while examining the matter pursuant to order passed by the Commissioner (Appeals), will take the end of the quarter in which the FIRC is received as the relevant date for determining the time limit - appeal allowed by way of remand.
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