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2019 (2) TMI 870 - AT - Service TaxRefund of service tax - export of service outside India - Section 66B of the Finance Act, 1994 read with Rule 6A of the Service Tax Rules, 1994 - Held that:- This issue is no more ras integra and has been settled by the Larger Bench of this Tribunal in the case of Span Infotech Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] wherein it has been held that in case of refund pertaining to export of services under Rule 5 of CCR, 2004, one year period is to be counted from the end of the quarter in which the FIRC is received. The impugned order remanding the case back to the Original Authority is not sustainable - appeal allowed - decided in favor of appellant.
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