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2019 (3) TMI 35 - CESTAT BANGALORERefund of service tax paid - Rule 5 of Cenvat Credit Rules 2004 read with Notification 27/2012 CE (NT) dated 18.06.2012 - rejection on the ground of time bar - Held that:- In this case the appellants have received the FIRC during the month of April 2016 and they filed the refund claim on 28.04.2017 which is very well within the time period i.e. 1 year before 30.06.2017 - the issue is squarely covered in favor of the appellant by the Larger Bench decision of this Tribunal in the case of M/s. Span Infotech India Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] wherein it has been held that for the purpose of refund, relevant date for the purpose of deciding the time limit for consideration of refund claim may be taken as end of the quarter in which the FIRC is received. The appellant’s claim is within limitation as per the Larger Bench decision - the impugned order rejecting the refund claim is not sustainable in law - appeal allowed - decided in favor of appellant.
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