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TMI Blog2018 (4) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of invoice, date of Foreign Inward Remittance Certificate (FIRC) or the ends of the quarter for which the refund pertains. This issue has been considered by the Larger Bench of this Tribunal in the case of Commissioner of Central Excise & Service Tax, Bengaluru Vs. Span Infotech India Pvt. Ltd. 2018-TIOL-516-CESTAT-BANG-LB, whereby the Larger Bench passed the following order: - "8, We have heard all connected parties in great length and perused the connected records. In the interest of bringing clarity to the issue on hand, we ignore the objection raised on jurisdiction and proceed to decide the issue on merit. 9. Rule 5 of the CENVAT Credit Rules, 2004 provides for refund of unutilized CENVAT credit, even after adjustment of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11B may not be appropriate. This view is supported by the decision of Hon'ble Madras High Court in the case of GTN Engineering (supra) wherein Hon'ble High Court has disagreed with the view expressed by Hon'ble Karnataka High court in the case of mPortal (supra) that Section 11B will have no application with respect to refund under Rule 5 of CCR. 11. The definition of relevant date in Section 11B does not specifically cover the case of export of services. Hence, it is necessary to interpret the provisions constructively so as to give it meaning such that the objective of the provisions; i.e. to grant refund of unutilized CENVAT credit, is facilitated. By reference to the Service Tax Rules, 1994 as well as the successor provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he public can be viewed only prospectively. Keeping in view the observations of the Apex Court, we conclude that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the ARC is received, in cases where the refund claims are filed on a quarterly basis, 14 With the above observations, we revert the matter to the regular Benches for deciding the respective appeals " 2. In view of the above Larger Bench's judgment, for the purpose of refund under Rule 5 of CENVAT Credit Rules, the relevant date should be taken from the end of the quarter for which the refund pertains. 3. Accordingly, the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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