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2019 (7) TMI 154 - AT - Service TaxRefund of accumulated CENVAT credit - time limitation - refund application filed on 30.01.2017 under Rule 5 of CENVAT Credit Rules, 2004 for an amount of ₹ 35,68,834/- for the period from January 2016 to March 2016 - HELD THAT:- This issue is no more res integra and the Larger Bench of this Tribunal in the case of CCE & CST, BENGALURU SERVICE TAX-I VERSUS M/S. SPAN INFOTECH (INDIA) PVT. LTD. [2018 (2) TMI 946 - CESTAT BANGALORE] has held that one year is to be counted from the last day of the quarter in which FIRC is received - In the present case, it is clear from the table given in the appeal memorandum and also the invoices that the appellant received the proceeds for the last export invoice on 31.03.2016 and therefore, the last date to file the refund claim should be one year from 31.03.2016 whereas the appellant filed the refund claim on 30.01.2017 as the last day to file the claim was on 31.03.2017 but the appellant filed the claim on 30.01.2017 - Therefore, in terms of the decision of Span Infotech India Pvt. Ltd., the refund claim is filed within the due date. The rejection of refund on time bar is not sustainable in law - appeal allowed - decided in favor of appellant.
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