TMI Blog2020 (11) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... error in mentioning the date of receipt of foreign exchange as 27.04.2016 instead of 27.07.2016. However, since this is not a case pertaining to the transitional period where the exports were made prior to 01.03.2016 and refund claim filed after the date, the ratio of the judgment of the Hon ble Larger Bench in the case of CCE CST, BENGALURU SERVICE TAX-I VERSUS M/S. SPAN INFOTECH (INDIA) PVT. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. This application for rectification of mistake has been filed by the applicant seeking rectification of alleged mistakes in Final Order No. A/31116-31118/2019 dt.03.12.2019. 2. Heard both sides and perused the records. It is the submission of the learned counsel that there is an error apparent on the record in Paragraph 10 of the final order which mentions that the foreign exchange in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Ltd [2018 (12) GSTL 200 (Tri-LB)]. If this date is reckoned, their refund application would be within the time limit and therefore, refund may be given to them to that extent. 3. Learned departmental representative agrees that there was indeed a typographical error in the final order as submitted by the learned counsel. However, he submits that the case of Span Infotech (India) Pvt Ltd (supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts were done prior to the amendment, the unamended provisions would apply and accordingly, the relevant date would be the end of the quarter in which the foreign exchange has been received. In the present case, the export took place, the foreign exchange was realised and the refund claims were filed only after the amendment. Therefore, the ratio of the Hon ble Larger Bench decision does not appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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