TMI Blog2018 (6) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... quarter within one year from the end of the quarter. Therefore, the refund is well within the prescribed time limit in terms of Section 11B of the Central Excise Act, 1944 - the issue is no longer res-integra and is decided in the case of Bengaluru ST-I vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE], where it was held that In respect of export of services, the relevant d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RC or end of the quarter wherein the FIRC is received. 2. Shri Dilip Shinde, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the grounds of appeal. 3. Shri S. Thirumalai, learned counsel appearing on behalf of the respondents, submits that the issue is no longer res integra in terms of the Larger Bench judgment of the Tribunal in the case of CCE SST, Beng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tober 2013 to December 2013 on 25.9.2014, for April 2014 to June 2014 on 28.3.2014 and for July 2014 to September 2014 on 30.6.2015. From this fact, it can be seen that the respondents have filed refund claim for each quarter within one year from the end of the quarter. Therefore, the refund is well within the prescribed time limit in terms of Section 11B of the Central Excise Act, 1944 and the is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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