TMI Blog2018 (6) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, the FIRC were received during the period October 2015 to December 2015. Therefore, the refund for the quarter October to December was due on 01/01/2016. The refund claim was filed on 08/02/2017 which is beyond one year. Therefore, the refund was rightly rejected on time-bar. As regards the judgment relied upon by the Learned Counsel in the case of mPortal Wireless Solutions India Pvt Ltd [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led beyond the period of one year from the date of FIRC. The appeal filed before the Commissioner (Appeals) was also rejected by upholding the order-in-original. Therefore, appellant is before me. 2. Shri Darshan Runavat, Learned Chartered Accountant appearing on behalf of appellant submits that the one year has passed from the invoice date but in the case of export of service it is not the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present case, the refund was even beyond the one year from the end of the quarter. Therefore, the refund is time-barred. He place reliance on the Larger Bench decision in Commissioner of Service Tax v. Span Infotech (India) (Pvt) Ltd 2018- TIOL-1516-CESTAT-BANG-LB. 4. I have carefully considered the submission made by both the sides. The limited issue involved in the present case is that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
